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Rule 40
Can produce by contract
(1) In accordance with sub-section (1) of section 50 of the Act, an industry must have fulfilled the following criteria for the production of goods or services for another export-oriented industry:-
(a) The contract manufacturing industry should be registered according to the prevailing law,
(b) The company producing any goods or services under the contract should have received approval from the industry registration body to produce those goods or services in accordance with the prevailing law,
(c) Goods produced by the industry producing goods or services under the contract or. Service trademark registered carrier must be maintained, and
(d) The manufacturing industry should produce goods or services only within the limits of its approved capacity.
(2) According to sub-rule (1): The exporting industry that has fulfilled the criteria can get the following exemptions, facilities or concessions based on the quantity of exported goods: ॥
(a) Cash incentives on exports,
(b)' Export credit at concessional rates,
(c) Duty Drawback Facility,
(d) Priority in Investments, or
(e) Taxes, duties, charges and concessions on import of raw materials as prescribed by the Government of Nepal from time to time.