https://www.taxtmi.com/circulars?id=1082 Permission for 100% EOU/EPZ/EHTP units to remove moulds, jigs, tools and related items to subcontractor premises for job work is granted provided those items are returned to the unit on completion within a stipulated period. Notifications have been amended to reflect this. Subcontracting is also permitted where raw materials lose identity or substantial manufacture does not occur in the parent unit, subject to input/output norms set by the Assistant Commissioner of Customs; subcontracting limited to predominantly indigenous raw material use was not allowed to avoid conversion to trading activity. en-us Wed, 12 Aug 1998 00:00:00 +0530 Thu, 07 Aug 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1082 Permission for 100% EOU/EPZ/EHTP units to remove moulds, jigs, tools and related items to subcontractor premises for job work is granted provided those items are returned to the unit on completion within a stipulated period. Notifications have been amended to reflect this. Subcontracting is also permitted where raw materials lose identity or substantial manufacture does not occur in the parent unit, subject to input/output norms set by the Assistant Commissioner of Customs; subcontracting limited to predominantly indigenous raw material use was not allowed to avoid conversion to trading activity. Circulars Customs Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1082