Sub- Contracting 7.21.6

SEZ units may, on the basis of annual permission from the Customs authorities, undertake jobwork for export, on behalf of DTA exporter, provided the finished goods are exported directly from SEZ units and export document shall jointly in the name of DTA/SEZ unit. 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.