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<h1>EOU Scheme: Export Units Need Approval for Overseas Job Work; Compliance with CBEC Circular 12/2008-Customs Required</h1> The 100% Export Oriented Unit (EOU) Scheme allows EOU/EHTP/STP units to send goods abroad for job work with Board of Approval's permission, provided the processes are unavailable domestically. Goods processed abroad must return to India before export unless they are exported directly from the foreign location post-job work, as long as they are included in the DC's Letter of Permission. The CBEC Circular 12/2008-Customs mandates units to obtain permission from the jurisdictional Assistant/Deputy Commissioner of Central Excise for partially processed goods. The value of exported intermediate goods is assessed under Section 14 of the Customs Act, 1962.