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100% EOUs - Sub-contract of part of their production for job work to units in the Domestic Tariff Area - Customs - F. No. 305/119/87-FTTExtract 100% EOUs - Sub-contract of part of their production for job work to units in the Domestic Tariff Area F. No. 305/119/87-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.
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