Subcontracting rules updated: direct export from job worker premises allowed only with excise registration and return of tooling. The notice amends subcontracting rules allowing temporary transfer of moulds, tools and drawings to subcontractors provided they are returned to EOU/EPZ/EHTP or SEZ bonded premises after job completion; permits direct export from job worker premises only if registered with Central Excise and not via third parties; prescribes that SEZ job work for DTA units be exported from the SEZ with export documents in the DTA's name. It revises deemed export claim procedures and application documents for Advance Licence and adds/expands Agri Export Zones in Appendix 15.
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Subcontracting rules updated: direct export from job worker premises allowed only with excise registration and return of tooling.
The notice amends subcontracting rules allowing temporary transfer of moulds, tools and drawings to subcontractors provided they are returned to EOU/EPZ/EHTP or SEZ bonded premises after job completion; permits direct export from job worker premises only if registered with Central Excise and not via third parties; prescribes that SEZ job work for DTA units be exported from the SEZ with export documents in the DTA's name. It revises deemed export claim procedures and application documents for Advance Licence and adds/expands Agri Export Zones in Appendix 15.
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