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of <h1>EOUs can perform job work for DTA units under EOU Scheme; DTA can claim Brand Rate of Drawback.</h1> Under the 100% Export Oriented Unit (EOU) Scheme, EOUs are allowed to perform job work for Domestic Tariff Area (DTA) units to utilize idle capacity. Such exports do not count towards EOU scheme benefits. When EOUs export on behalf of DTA units, the DTA unit can claim duty drawback but not the All Industry Rate of Drawback. Instead, they can claim the Brand Rate of Drawback for duties paid on inputs, provided proof of duty payment is submitted. The goods must be exported directly from the EOU and cannot be returned to the DTA unit.
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