Subcontracting by export oriented units permitted subject to case-by-case approval and safeguards against duty-unpaid leakage. Sub-contracting of part of production by 100% Export Oriented Units to Domestic Tariff Area units is allowed case-by-case; Collectors must assess bonding feasibility, identification of goods on return, input-output norms, and undertakings/bonds, and require adequate safeguards to prevent leakage of non-duty paid materials.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Subcontracting by export oriented units permitted subject to case-by-case approval and safeguards against duty-unpaid leakage.
Sub-contracting of part of production by 100% Export Oriented Units to Domestic Tariff Area units is allowed case-by-case; Collectors must assess bonding feasibility, identification of goods on return, input-output norms, and undertakings/bonds, and require adequate safeguards to prevent leakage of non-duty paid materials.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
