Removal of jigs and moulds to job-worker premises permitted where items are returned within the stipulated period under EOU rules.

Removal of jigs, moulds and dies by an Export Oriented Unit to a job-worker's premises is permitted under the 100% EOU scheme and Central Excise practice, provided the tools taken to the job-worker are brought back to the EOU within the stipulated temporary period, reflecting a conditional time-bound facilitation subject to a return obligation.

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