Sub-Contracting

6.21.3

Export of finished goods from job worker’s premises may be permitted provided such premises are registered with Central Excise authorities. Where job worker is SEZ / EOU / EHTP / STP / BTP unit, no such excise registration is required and export may be effected either from job worker’s premises or from premises of unit. Export of such products from job worker’s premises shall not be allowed through third parties as provided in FTP.