9.36 (a) 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 DTA.

(b) EOU / EPZ / EHTP / STP 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.

(c) EOU / EPZ / EHTP units may be permitted to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and patterns and drawings to the premises of sub contractors subject to the condition that these shall be brought back to the bonded premises of EOU / EPZ / EHTP unit on completion of the job work within a stipulated period.

(d) Export of finished goods directly from the job worker"s premises may be permitted provided the job worker"s premises is registered with the Central Excise Department. However, export of such products from the job worker"s premises shall not be allowed through third parties as provided under paragraph 9.11 of the Policy.

(e) In case of sub-contracting of production in DTA in terms of paragraph 9.17(a) of the Policy, a sample of the export product being subcontracted shall be sent in advance to the jurisdictional Excise Officer of the subcontractor in DTA. However, this will not be required in case the sub-contracting is done to another unit in the same EPZ.

(f) In the case of EOU / EPZ unit undertaking job work for export on behalf of DTA unit, in terms of para 9.17(d) of the Policy, the finished goods shall be exported directly from the EOU / EPZ unit and export documents shall be in the name of the DTA unit

(g) Sub-contracting by gem and jewellery units shall be governed by the provisions of Chapter 8 of the Policy.