Sub-contracting by EOUs allows authorised DTA job work and overseas processing with customs permission and conditions on precious stones. EOUs may sub contract production to DTA, other EOUs or SEZ units with Customs permission and within prescribed limits; cross border subcontracting requires Commissioner authorisation and export documents for intermediate goods. EOUs can perform export job work for DTA exporters with joint export documentation, enabling DTA refund by brand rate drawback. Gems and Jewellery units face conditions: return of goods within 90 days, prohibition on removal of cut and polished diamonds except where duty is zero, exchange of plain jewellery for equivalent metal, applicable wastage allowances, and denial of deemed export benefits to DTA suppliers providing job work or exchange.
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.
Sub-contracting by EOUs allows authorised DTA job work and overseas processing with customs permission and conditions on precious stones.
EOUs may sub contract production to DTA, other EOUs or SEZ units with Customs permission and within prescribed limits; cross border subcontracting requires Commissioner authorisation and export documents for intermediate goods. EOUs can perform export job work for DTA exporters with joint export documentation, enabling DTA refund by brand rate drawback. Gems and Jewellery units face conditions: return of goods within 90 days, prohibition on removal of cut and polished diamonds except where duty is zero, exchange of plain jewellery for equivalent metal, applicable wastage allowances, and denial of deemed export benefits to DTA suppliers providing job work or exchange.
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