7.12

(a) Export of finished goods directly from the job worker’s premises may be permitted provided the job worker’s premises are registered with the Central Excise authorities. Export of such products from the job worker’s premises shall not be allowed through third parties as provided for under paragraph 7.10 of the Policy.

(b) In case of SEZ units undertaking job work for export on behalf of DTA unit in terms of paragraph 7.12 of the Policy, the finished goods shall be exported directly from the SEZ unit and export documents shall be in the name of DTA unit.

(c) SEZ 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 conditions that these shall be brought back to the bonded premises of SEZ units on completion of the job work within a stipulated period.

(Para 7.12 has been corrected vide PN No. 21/2002, Dt. 01/07/2002)

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a) Goods shall be allowed to sent out in the DTA for sub-contracting of production process only after initial processing.

b) Finished goods may be brought back to the unit for export or may be exported directly from the job worker’s premises provided such premises are registered with the Central Excise authorities. Export of such products from the job worker’s premises shall not be allowed through third parties as provided for under paragraph 7.12 of the Policy.

c) In case of sub-contracting of production in the DTA in terms of paragraph 7.12 of the Policy, a sample of the export product being sub-contracted shall be sent in advance to the jurisdictional Excise authorities of the sub-contractor in the DTA.

d) In case of SEZ units undertaking job work for export on behalf of DTA unit in terms paragraph 7.12 (d) of the Policy, the finished goods shall be exported directly from the SEZ unit and export documents shall be in the name of DTA unit.

e) SEZ 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 conditions that these shall be brought back to the bonded premises of SEZ units on completion of the job work within a stipulated period. ]