Section 41(2)(c) in The Special Economic Zones Rules, 2006
(c)[ 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.] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).]