Permission for job work by EOU/EPZ units requires direct export and excludes drawback or DEPB benefits. EOU/EPZ/EHTP units in aquaculture, animal husbandry, electronics hardware and software may undertake job work for DTA units provided the finished products are exported directly from the EOU/EPZ/EHTP and not returned to the DTA; Shipping Bills are filed in the DTA unit's name with the job worker named, assessed by specified Assistant Commissioners depending on EPZ/EOU gateway, invoice and AR-4 must list and be signed by both parties, and no drawback/DEPB benefits are admissible.
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.
Permission for job work by EOU/EPZ units requires direct export and excludes drawback or DEPB benefits.
EOU/EPZ/EHTP units in aquaculture, animal husbandry, electronics hardware and software may undertake job work for DTA units provided the finished products are exported directly from the EOU/EPZ/EHTP and not returned to the DTA; Shipping Bills are filed in the DTA unit's name with the job worker named, assessed by specified Assistant Commissioners depending on EPZ/EOU gateway, invoice and AR-4 must list and be signed by both parties, and no drawback/DEPB benefits are admissible.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
