Sub-contracting for DTA unit for export - CBEC's Customs Manual 2023 - Customs

11. Sub-contracting for DTA unit for export: 11.1 A Unit may on the basis of annual permission from the Specified Officer undertake subcontracting for export on behalf of a Domestic Tariff Area exporter subject to conditions prescribed in Rule 43 of the SEZ Rules. 11.2 As per Rule 47(2) of the SEZ Rules, scrap or dust or sweepings of gold or silver or platinum may be sent to Government of India Mint or Private Mint from a Unit and returned in standard bars in accordance with the procedure specified by Customs authorities or may be sold in the Domestic Tariff Area on payment of duty on the gold or silver or platinum content in the said scrap.