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Subcontracting abroad permitted for EOU/EHTP/STP/BTP units; prior intimation required when goods are brought back to authorities. EOU, EHTP, STP and BTP units may subcontract part of production abroad and send intermediate products to subcontractors as per their LOP; no permission is required for export from the subcontractor's premises abroad, but prior intimation must be given to the concerned Development Commissioner and Customs authorities when goods are brought back.
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.
Subcontracting abroad permitted for EOU/EHTP/STP/BTP units; prior intimation required when goods are brought back to authorities.
EOU, EHTP, STP and BTP units may subcontract part of production abroad and send intermediate products to subcontractors as per their LOP; no permission is required for export from the subcontractor's premises abroad, but prior intimation must be given to the concerned Development Commissioner and Customs authorities when goods are brought back.
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