https://www.taxtmi.com/manuals?id=7427 EOUs may sub contract production to DTA, other EOUs or SEZ units with Customs permission and within prescribed limits; cross border subcontracting requires Commissioner authorisation and export documents for intermediate goods. EOUs can perform export job work for DTA exporters with joint export documentation, enabling DTA refund by brand rate drawback. Gems and Jewellery units face conditions: return of goods within 90 days, prohibition on removal of cut and polished diamonds except where duty is zero, exchange of plain jewellery for equivalent metal, applicable wastage allowances, and denial of deemed export benefits to DTA suppliers providing job work or exchange. en-us Thu, 20 Feb 2025 14:11:20 +0530 Thu, 20 Feb 2025 14:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7427 EOUs may sub contract production to DTA, other EOUs or SEZ units with Customs permission and within prescribed limits; cross border subcontracting requires Commissioner authorisation and export documents for intermediate goods. EOUs can perform export job work for DTA exporters with joint export documentation, enabling DTA refund by brand rate drawback. Gems and Jewellery units face conditions: return of goods within 90 days, prohibition on removal of cut and polished diamonds except where duty is zero, exchange of plain jewellery for equivalent metal, applicable wastage allowances, and denial of deemed export benefits to DTA suppliers providing job work or exchange. Manuals Customs Thu, 20 Feb 2025 14:11:20 +0530 https://www.taxtmi.com/manuals?id=7427