Section 25(3) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(3)[ Subject to permission of the proper officer, the zone unit shall be allowed to remove moulds, jigs, tool, fixtures, tackles, instruments, hangers, patterns and drawings to the job-workers premises in the domestic tariff area without payment of duty and shall be allowed to keep such moulds, tools, fixtures, tackles instruments, hangers, patterns and drawings in the job-worker's premises till the sub-contracting arrangement with job worker is in existence, subject to the following conditions, namely :-(i)the zone unit shall produce to the proper officer a verification report quarterly obtained from the jurisdictional Superintendent of Central Excise having jurisdiction over the of job-worker's unit to the effect that such moulds, jigs, tools, fixtures, tackles, instruments, hangers, patterns and drawings are lying in the job-worker' s premises and are being used for production of goods for export on account of zone unit;(ii)the zone unit shall bring back such goods to the unit immediately on expiry of such job-work contract; and(iii)such moulds, jigs, tools, fixtures, tackles, instruments, hangers, patterns and drawings shall be returned to the zone unit within a period of one year from the date of such removal where the job-worker's unit is 1I10t registered with Central Excise Department.]
