Sub-Contracting 6.21.1

Sub-contracting by EOU gems and jewellery units through other EOUs or SEZ Units or units in DTA shall be subject to following conditions:-

(a) Goods, finished or semi finished, including studded jewellery, taken out for sub- contractingshall be brought back to the unit within 90 days.

(b) 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.

(c) 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 the said jewellery

(d) EOUs shall be eligible for wastage as applicable as per para 4A.2 of Hand Book for sub-contracting and against exchange.

(Above (d) has been amended vide PN. No. 14/2005, DT. 30/05/2005)

[OLD-
(d) EOUs shall be eligible for wastage as applicable as per para 4A.2 of Handbook for sub-contracting and against exchange.]

(Above (d) has been amended vide PN No. 03/2005, Dt. 20/04/2005)

[OLD-
(d) EOUs shall be eligible for wastage as applicable as per para 4.56 of Handbook for sub-contracting and against exchange.]

(e) The DTA unit undertaking job work or supplying jewellery against exchange of gold/silver/platinum shall not be entitled to deemed export benefits.