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Sale goods to eou from manufacturer on are-3

Anil Tiwari (Manager Excise) (95 Points)

18 December 2014

Dear Sir, We are a Manufacture Unit can we sale material on EOU unit against ct-3 (Duty free)

Please all are requested to advice us

Email : kaniltiwari @ gmail.com

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CA Nimesh Maheshwari (Commercial Manager) (334 Points)
Replied 18 December 2014

CT3 form is issued by Customs & Excise officials to units under STPI and 100% EOU units to procure Indigenous Capital Goods locally without payment of central excise duty.

STPI or EOU units can apply with pro forma invoice of supplier along with green card issued by STPI/EOU with customs and central excise jurisdiction where units are located. Once after verifying the said documents necessary approval to issue CT3 form is ordered by customs officials. After necessary entry in the records of customs and central excise, CT3 form is issued in triplicate. A copy of ct3 is filed in the records of customs and central excise. Two copies of originals deliver to the STPI or EOU units.

The EOU or STPI unit once after obtaining the said CT3, one original is sent to the manufacturer of indigenous goods along with the purchase order. Once after obtaining the said CT3 from buyer, the supplier (manufacturer) supplies goods as per purchase order to the unit without charging central excise duty.

CT3 is used to procure indigenous goods within the country with exemption of central excise duty.

After obtaining such original CT3 , the supplier moves goods to buyer. Once after movement of such goods, the said original CT3 is surrendered within the jurisdiction of supplier’s customs and central excise to avail central excise duty exemption benefit.