https://www.taxtmi.com/manuals?id=2297 EOUs may sub-contract production and processes to DTA units, other EOUs, or SEZs with permission from jurisdictional Customs; a portion of annual production may be sub-contracted for job work in DTA and part of the process may be subcontracted abroad with export clearance under export documents. Gems and Jewellery EOUs face conditions including time-limited return of goods, restrictions on outward movement of cut and polished stones, allowance for exchange of plain precious metal jewellery against equivalent metal, applicability of wastage allowances, and ineligibility of DTA suppliers for deemed export benefits. en-us Sun, 05 Mar 2023 13:33:00 +0530 Tue, 07 Mar 2023 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2297 EOUs may sub-contract production and processes to DTA units, other EOUs, or SEZs with permission from jurisdictional Customs; a portion of annual production may be sub-contracted for job work in DTA and part of the process may be subcontracted abroad with export clearance under export documents. Gems and Jewellery EOUs face conditions including time-limited return of goods, restrictions on outward movement of cut and polished stones, allowance for exchange of plain precious metal jewellery against equivalent metal, applicability of wastage allowances, and ineligibility of DTA suppliers for deemed export benefits. Manuals Customs Sun, 05 Mar 2023 13:33:00 +0530 https://www.taxtmi.com/manuals?id=2297