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Sub-contracting of Production or production Process by EOU to DTA unit and Job-working by EOU for DTA unit.

Central Excise - 100% Export Oriented Unit Scheme - 100% EOU Scheme - 24 - The EOU/EHTP/STP units are licensed as private bonded warehouses under section 58 of the Customs Act, 1962 as well as permitted to undertake manufacturing activity in bonded premises under section 65 of the Customs Act, 1962. It is not always possible or feasible for the EOUs to have facility to carry out all the parts of the production process in the bonded warehouse. For the purpose of carrying out that process, the uni .....

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these practical difficulties, EOU/STP/EHTP/BTP units have been allowed the facility to sub-contract part of the production process or complete production process to be carried out by DTA unit. Further, they have also been allowed to send the in-process goods abroad for carrying out certain processes on these goods and import thereafter. Conversely, EOUs are allowed to undertake job work activities on behalf of DTA unit for the purpose of export. Para 6.14 of the FTP also provides that the EOUs m .....

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