is supply to a sub contractor of a sez developer is exempt from excise? if so what and all things to be kept track off??
thanks.
What procedure to be followed when any SEZ removing goods to EOU under subcontract.
1. While sending back to the processed goods by an EOU to SEZ, is ARE1 required to be submitted ?
2. Can EOU follow the same procedure as prescribed under Circular No. 65/2002-Cus while undertaking the sub-contract for SEZ.
RAMESH PRAJAPATI
(SERVICE)
(52 Points)
Replied 12 December 2008
1) In my opinion, any one who has letter of permission under SEZ Act & Rules can import / procure material duty free. Sub-Contractors of developer, not having LOA cannot procure material duty free.
2) For subcontracting & procedure for subcontracting please refer Rule 41 & 42 of SEZ rules 2006.
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