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          Job working facility to Gems and Jewellery EOUs

          100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)

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          Job working facility restrictions: cut and polished diamonds cannot be removed from bonded premises for job work under EOU rules. Gems and jewellery units under the 100% Export Oriented Unit scheme may send goods out of bonded premises for job work, but cut and polished diamonds and other non-zero duty stones are explicitly prohibited from being taken out of bonded premises for job work.
                            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.

                                  Job working facility restrictions: cut and polished diamonds cannot be removed from bonded premises for job work under EOU rules.

                                  Gems and jewellery units under the 100% Export Oriented Unit scheme may send goods out of bonded premises for job work, but cut and polished diamonds and other non-zero duty stones are explicitly prohibited from being taken out of bonded premises for job work.


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