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of <h1>EOUs can export goods directly from job worker's premises if registered; third-party exports not allowed.</h1> Goods sent for job work can be exported directly from the job worker's premises if the job worker is a Central Excise registrant. When exporting from these premises, samples must be sent to the Central Excise in charge of the Export Oriented Unit (EOU) for verification of input usage. Export through third parties is not allowed from the job worker's premises. Waste or remnants from the job work can be returned to the unit or sold in the Domestic Tariff Area (DTA) with applicable duty. This provision aims to reduce transaction costs for EOUs.
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