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Customs - Board's Circulars30.12.1993

EOU - 100% EOUs/EPZ units - Sub-contracting of a part of the production for job-work to units in Domestic Tariff Area.

Document Text

EOUs permitted to sub-contract part of production for job work to DTA units not necessarily under Central Excise Control: F. No. 305/107/93-FTT, dated 30-12-1993. Government of India, Ministry of Finance Department of Revenue, Central Board of Excise & Customs, New Delhi. Sub: - 100% EOUs/EPZ units - Sub-contracting of a part of the production for job-work to units in Domestic Tariff Area – Regarding: Please refer to Ministry's instructions on the above subject contained in letters F. No. 305/1119/87-FIT, dated the 17th, November, 1987 and F. No. 305/58/90-FTT, dated the 30th, January, 1991. These instructions were issued basically to enforce safeguards to ensure that: (i) (ii) There was no leakage of duty-free imported/indigenous raw material to DTA; A co-relationship could be established between the raw-material sent to DTA and goods received back in the 100% EOU. 2. At present, sub-contracting of job-work is permissible either under customs bonding or without customs bonding in DTA units which are otherwise under Central Excise control. 3. However, representations are being received from the trade to seek permission/ exemption for getting job-work done in DTA units not under Central Excise control on the ground that either the job-work units are very small vendors who cannot afford costs of Central Excise procedures because of low turnovers or DTA units are otherwise not covered by Central Excise in spite of their size, turnover etc. 3. The matter has been examined and it has been decided to permit 100% EOUs to sub-contract a part of their production for job-work to DTA units which need not be necessarily under Central Excise control. The 100% EOUs will however be required to furnish a bond and bank guarantee for due accountability of raw materials sent out for job-work.

Source: Government of India — Customs - Board's Circulars, dated 30.12.1993. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

1119198719911993

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