Procedure for sub-contracting in Domestic Tariff Area or in a Unit in other Special Economic Zones or in Export Oriented Unit or in Electronic Hardware Technology Park unit or in Software Tech........

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....inished or semi-processed goods, including studded jewellery or inputs to the sub-contractor's premises - (i) for subcontracting any production process; or (ii) part of the production, without payment of duty, subject to following conditions, namely:- (a) the Unit shall wherever possible apply for the permission at the time of project approval itself and based on such initial approval, the Specified Officer shall permit sub-contracting of part of production process(es) or part of the production; (b) where the permission has not been taken at the time of project approval or a new permission is sought, the unit shall file an application containing the name and address of the subcontractor(s),^ 3[Goods a....

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....out of the Special Economic Zone for sub-contracting, appraisement of precious metals shall not be mandatory; (f) a Unit shall remove the goods under serial numbered challans preauthenticated by the owner or Managing Director or working partner or the company secretary or by any person duly authorized in this behalf by the company or firm, as the case may be and complete description of goods shall be provided on the challan; (g) the authorized officer at the Special Economic Zone gate shall note down the identification marks of the goods for verification of the goods when received back after subcontracting: Provided that where sensitive items are sent out for sub-contracting, based on the risk profile or past perf....

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....bject to following conditions, namely:- (i) the sub-contractor is an Export Oriented Unit or an Electronic Hardware Technology Park Unit or Bio-technology Park Unit or a Special Economic Zone Unit or a Domestic Tariff Area Unit which is registered ^4[under Goods and Services Tax]; (ii) export of finished goods from the sub-contractor's premises shall be allowed only by way of direct export and not through third party; (iii) sample of goods exported from the sub-contractors premises shall be sent by the sub-contractor in sealed condition, to the Specified Officer for establishing identity of the goods exported with the sample drawn at the time of taking out of the goods to the sub-contractor; (iv) ship....

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....be maintained by the Unit; (ii) raw material imported or procured by the Unit for manufacture of capital goods may be transferred to another unit for the purpose of manufacture or fabrication of capital goods for use by the Unit which had imported or procured the raw materials. ^1[(5) The Developer or a co-developer or on their behalf their contractor, as the case may be, shall follow the same procedure for sub-contracting in Domestic Tariff Area or in a Unit in other Special Economic Zones or in a Export Oriented Unit or in an Electronic Hardware Technology Park Unit or a Software Technology Park Unit as prescribed for sub-contracting by SEZ Units in sub-rules (1) above: Provided that the Bank Guarantee to cover the duty for....