JBEL Logistics Pvt. Ltd. provides the primary infrastructure for setting up a manufacturing plant like a covered warehouse, utilities, and even labour. The customer provides capital equipment and initial training staff according to requirements. As the capital equipment is to be used inside the SEZ, it does not attract any import duties (if non-Indian origin equipment) or local taxes (if Indian origin equipment). JBEL Logistics Pvt. Ltd. procures necessary raw material based on order quantity specified by the customer. As this is to be processed inside the SEZ, it does not attract any duties or taxes. The customer retains ownership of all capital assets as well as the finished goods at all times. JBEL Logistics Pvt. Ltd. only provides manufacturing services. The end product can be freely exported to any third country without attracting local taxes or duties within India.