(a) The EOU/EPZ/EHTP/STP units may, on the basis of annual permission from the Assistant Commissioner of Customs, sub-contract part of their 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 production for job work in DTA with the permission of Assistant Commissioner of Customs. Sub-contracting of both production and production process may also be undertaken through other EOU/EPZ/EHTP/STP units on the basis of records maintained in the unit.

(b) EOU/EPZ units may undertake job-work for export, on behalf of DTA units, with the permission of Assistant Commissioner of Customs, provided the goods are exported direct from the EOU/EPZ units. For such exports, the DTA units will be entitled for refund of duty paid on the inputs by way of Brand Rate of duty drawback.

(c) However, gem and jewellery units shall be governed by the provisions of chapter 8 of the Policy.

(d) The scrap/wastes/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.