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of <h1>EOU Scheme: Job Work Approval for One Year, Goods Return in 90 Days, Sampling Rules Explained</h1> Permission for job work under the 100% Export Oriented Unit (EOU) Scheme is authorized by the jurisdictional Assistant Commissioner. The approval lasts for one year, and goods sent for job work must return within 90 days, with possible extensions for deserving cases. Samples of goods sent and received must be retained for six months at the Central Excise Range office to prevent substitution during subcontracting, except for gems and jewelry, where sampling is not required.
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