Can SEZ units subcontract part of their production process (e.g. finishing process) to units in the DTA?
Yes. SEZ units can subcontract to units in the DTA which are registered with the excise department and also abroad with prior permission of the Specified Officer given on an annual basis. The goods sent out for subcontracting have to be returned to the SEZ within 120 days from the date of removal or within a period as may be extended by the Special Officer in charge of this procedure.