Duty-free removal of production scrap for job-work permits conversion and return under revised EOU subcontracting rules. EOUs are permitted to remove brass borings and production scrap into the Domestic Tariff Area for job work conversion into ingots/bars and return to the supplying EOU without payment of duty, subject to the procedural safeguards prescribed in the subsequent procedural circular and the subcontracting permissions under the prevailing export/import policy.
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Provisions expressly mentioned in the judgment/order text.
Duty-free removal of production scrap for job-work permits conversion and return under revised EOU subcontracting rules.
EOUs are permitted to remove brass borings and production scrap into the Domestic Tariff Area for job work conversion into ingots/bars and return to the supplying EOU without payment of duty, subject to the procedural safeguards prescribed in the subsequent procedural circular and the subcontracting permissions under the prevailing export/import policy.
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