Section 25(1)(iv) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(iv)in respect of activities permitted to be carried out on job-work basis outside the premises of the zone unit, identity of finished products received after job work shall be established with the raw materials or components or partially processed goods sent out to ensure that the finished products are manufactured out of raw materials imported or procured duty free by the units or admitted under claim of duty drawback or duty entitlement passbook scheme credit into the zone unit and there is no substitution or diversion of such goods in the domestic tariff area: