Customs - Board's Circulars17.11.1987
EOU - Sub-contract of part of their production for job work to units in the Domestic Tariff Area.
Document Text
Export - 100% EOUs permitted to sub-contract part of their production for job work to units in the Domestic Tariff Area: F. No. 305/1l9/87-FTT, dated 17-11-1987. Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, New Delhi. Subject: 100% EOUs - Sub-contract of part of their production for job work to units in the Domestic Tariff Area - Reg.: With the recent amendment of the provisions-of appendix 23 of Import and Export Policy, 1985-88 (Vide Ministry of Commerce Public Notice No. 223- ITC (PN)/85-88 dated 19.10.1987 copy enclosed) 100% EOUs are permitted to sub-contract part of their production for job work to units in the Domestic Tariff Area, on a case to case basis. It has been provided that request on this regard will be considered by the concerned Collectors of Customs and Central Excise on the basis of relevant factors, such as feasibility of the bonding of the operations, satisfactory identification of the goods on return after job work, fixation of input output norms, furnishing of undertaking/bond by the concerned units etc. It would be necessary that adequate safeguards are taken to ensure that there is no leakage of non-duty paid material/ goods to the Domestic Tariff Area. 2. In view of the above, you may consider the requests received from 100% EOUs under your jurisdiction for job work to units in the Domestic Tariff Area subject to the above stipulations.
Source: Government of India — Customs - Board's Circulars, dated 17.11.1987. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
HS Codes Referenced
19851987
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