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EOUs/ EPZ/ EHTP Units - Moulds, jigs, tools, patternstion of credits

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....side the unit - regarding. I am directed to refer to the Board's instructions issued from F.N. 305/ 147/93- FTT dated January 31, 1994 wherein it has been prescribed that the EOU / EPZ may be allowed to sub - contract part of their production process provided the substantial activity of manufacture is carried out within the EOU / EPZ/ EHTP units and that it is possible to identify the finis....

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....ixtures, tackles, instruments, hangers and patterns or drawings to the premises of the sub-contractor subject to the condition that these shall be brought to the premises of the EOU on completion of the jobwork within a stipulated period. The Notifications No. 133/ 94- Cus. dated 22.6.94, and 53/97 dated 3.6.97 and 95/93 & 96/93 both dated 2.3.98 have since been amended by Notification No. 12/98- ....