Section 25(4) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(4)The zone unit shall be allowed to sub-contract part of the production process abroad, that is outside India following the provisions of Export and Import Policy in this regard, and after such processing abroad, the goods shall either be returned to the zone unit for carrying out further processing or may be sold to buyers in that country or any third country:Provided that the scrap or waste or remnants generated at the sub-contractors premises abroad may either be returned to the zone unit; or may be disposed of abroad itself:Provided further that in case of sale of goods processed abroad or scarp, waste or remnants arising during the processing of goods abroad, directly from the job-workers premises abroad, the unit shall take permission from the Reserve Bank of India.
