Eximkey - India Export Import Policy 2004 2013 Exim Policy
DGFT Foreign Trade Policy  Exim Policy (01/04/2002 to 31/03/2003) PARA 6.15
PARA 6.15

    (a) The EOU/EPZ/EHTP/STP units other than gem and jewellery units, may on the basis of annual permission from the Customs authorities, sub-contract production process in DTA, which may also involve change of form or nature of the goods, through job work by units in the DTA. These units may also sub-contract up to 50% of the overall production of previous year in value terms for job work in DTA with the permission of Customs authorities.

    Sub-contracting of both production and production process may also be undertaken without any limit through other EOU/EPZ/EHTP/STP/SEZ units on the basis of records maintained in the unit.

    Subcontracting of part of production process may also be permitted abroad with the approval of the Board of Approval.

    (b) EOU/EPZ units may, on the basis of annual permission from the Custom Authorities, undertake job-work for export, on behalf of DTA exporter, provided the goods are exported directly from the EOU/EPZ units and export documents are in the name of the DTA exporter. For such exports, the DTA units will be entitled to refund of duty paid on the inputs by way of Brand Rate of duty drawback.

    (c) The scrap/waste/remnants generated at the job worker"s premises may be either cleared from the job worker"s premises on payment of duty or returned to the supplying unit.

    (d) Gems and jewellery EOU/EPZ units are allowed to receive plain gold/silver/ platinum jewellery, including findings, components and semi-finished jewellery from DTA against exchange of equivalent quantity of gold / silver/ platinum, as the case may be, contained in the said jewellery. The DTA units supplying such jewellery against exchange of gold/silver/platinum shall not be entitled for deemed export benefits. The EOU/EPZ units shall not be eligible for wastage or manufacturing loss against jewellery.


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