Export from job-worker premises allowed if job-worker registered and verification samples provided; third-party exports prohibited.

Export from job-worker premises is allowed only if the job worker is a Central Excise registrant; exported-goods samples must be drawn and sent to the Central Excise officer of the EOU to verify incorporation of inputs sent by the unit; exports via a third party from the job-worker's premises are not permitted. Waste/remnants may be returned to the unit or sold in the DTA from the job-worker's premises on payment of applicable duty.

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