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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 07/04/2006) Para 6.21.5

Sub-Contracting 6.21.5

In case of sub-contracting of production process abroad, the goods may be exported from the sub-contractor premises subject to the conditions that job work charges shall be declared in the export declaration forms, invoices etc. and full repatriation of foreign exchange.

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