Return deadline for subcontracted jewellery goods requires prompt repatriation to SEZ units under the amended rules. The amendment adds a proviso to rule 41(1)(a) requiring that finished goods requiring further processing, or semi-finished goods, taken outside the Special Economic Zone for sub-contracting by gems and jewellery units (including studded gold, silver and imitation jewellery) must be brought back into the unit within forty-five days.
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.
Return deadline for subcontracted jewellery goods requires prompt repatriation to SEZ units under the amended rules.
The amendment adds a proviso to rule 41(1)(a) requiring that finished goods requiring further processing, or semi-finished goods, taken outside the Special Economic Zone for sub-contracting by gems and jewellery units (including studded gold, silver and imitation jewellery) must be brought back into the unit within forty-five days.
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