Sub-contracting - CBEC's Customs Manual 2023 - Customs

..... 26. Sub-contracting: 26.1 EOUs, including Gems and Jewellery units, are allowed to sub-contract their production process to DTA. These units may also sub-contract upto 50% of the overall production of previous year in value terms for job work in DTA. For this, permission is to be obtained from the jurisdictional Customs authorities. Sub-contracting of both production and production process are also allowed to be undertaken through another EOU or SEZ unit on the basis of records maintained by the .....

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Sub-contracting - CBEC s Customs Manual 2023 - Customs

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..... hall be brought back to the EOU within 90 days. (ii) No cut and polished diamonds, precious and semiprecious stones (except precious, semi-precious and synthetic stones having zero duty) shall be allowed to be taken out for sub-contracting. (iii) Receive plain gold/ silver/ platinum jewellery from DTA/ EOU/ SEZ units in exchange of equivalent quantity of gold/ silver/ platinum, as the case may be, contained in said jewellery. (iv) EOUs shall be eligible for wastage as applicable as per para 4.60 .....

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Sub-contracting - CBEC s Customs Manual 2023 - Customs

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