Section 42(2) in The Special Economic Zones Rules, 2006
(2)The Specified Officer may permit the Unit to export the finished goods directly from the sub-contractor's premises subject to following conditions, namely: -(i)the sub-contractor is an Export Oriented Unit or an Electronic Hardware Technology Park Unit or Bio-technology Park Unit or a Special Economic Zone Unit or a Domestic Tariff Area Unit which is registered [under Goods and Services Tax] [Substituted 'with the Central Excise Department' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).];(ii)export of finished goods from the sub-contractor's premises shall be allowed only by way of direct export and not through third party;(iii)sample of goods exported from the sub-contractors premises shall be sent by the sub-contractor in sealed condition, to the Specified Officer for establishing identity of the goods exported with the sample drawn at the time of taking out of the goods to the sub-contractor;(iv)shipping Bill for duty free goods shall be processed at the port of export as in the case of normal export and shipping bill shall be filed in the name of the Unit and sub-contractor;(v)goods for such export shall be removed from the sub-contractor's premises under bond:[***] [Omitted 'Provided that in case of sub-contracting abroad, the goods shall either be returned to the Unit or may be sold to buyers in that country or any third country' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).].
