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of <h1>EOUs Allowed to Sub-Contract Up to 50% Production to DTA Units with Customs Approval; Specific Rules for Gems & Jewellery</h1> Export Oriented Units (EOUs), including Gems and Jewellery units, can sub-contract production processes to Domestic Tariff Area (DTA) units, up to 50% of the previous year's production value, with jurisdictional Customs authority approval. Sub-contracting can also occur through other EOUs or SEZ units, and abroad with relevant permissions. EOUs can undertake job work for DTA exporters, with exports directly from EOU premises, allowing DTA units duty drawback refunds. Gems and Jewellery units must return sub-contracted goods within 90 days and cannot sub-contract cut and polished diamonds. Specific conditions apply to exchanges of precious metals.
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