https://www.taxtmi.com/forum/issue?id=115183 SEZ rules permit sub contracting of manufacturing (including repair) to specified units and developers/units may import and export goods without customs duty; if job work is authorised in the LOA the SEZ unit may perform it, otherwise specific approval from the Development Commissioner is required. There is no uniform prescribed procedure for job work on imported goods with re export in the cited materials; units must consult the SEZ Officer for current procedural guidance and applicable customs notifications. en-us Sat, 13 Jul 2019 12:04:04 +0530 Thu, 23 Jan 2025 15:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115183 SEZ rules permit sub contracting of manufacturing (including repair) to specified units and developers/units may import and export goods without customs duty; if job work is authorised in the LOA the SEZ unit may perform it, otherwise specific approval from the Development Commissioner is required. There is no uniform prescribed procedure for job work on imported goods with re export in the cited materials; units must consult the SEZ Officer for current procedural guidance and applicable customs notifications. Discussion-Forum Customs Sat, 13 Jul 2019 12:04:04 +0530 https://www.taxtmi.com/forum/issue?id=115183