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    <title>Removal of Jigs/Moulds/Dies to Job-worker premises</title>
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    <description>Removal of jigs, moulds and dies by an Export Oriented Unit to a job-worker&#039;s premises is permitted under the 100% EOU scheme and Central Excise practice, provided the tools taken to the job-worker are brought back to the EOU within the stipulated temporary period, reflecting a conditional time-bound facilitation subject to a return obligation.</description>
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      <description>Removal of jigs, moulds and dies by an Export Oriented Unit to a job-worker&#039;s premises is permitted under the 100% EOU scheme and Central Excise practice, provided the tools taken to the job-worker are brought back to the EOU within the stipulated temporary period, reflecting a conditional time-bound facilitation subject to a return obligation.</description>
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