Ct3
This query is : Resolved
RAMESH KUMAR VERMA
(Expert)
20 May 2013
CT-3 is issued by the jurisdictional Range Superintendent of the EOU.
The EOUs can procure goods from DTA (Domestic Traffic Area) without payment of Central Excise duty as mentioned in the Chapter X of Central Excise Rules, 1944.
However, it should be noted that such procurement from DTA is against CT-3, which is issued by the Superintendent of Customs and Central Excise in charge of the EOU. Such goods are required to be brought directly from the manufacturer /warehouse into the unit's premises under AR3A and examined by the designated officer.
After examination of such goods, one copy of AR-3A is sent by registered post to the jurisdictional Central Excise authorities as a Re-warehousing Certificate in token of receipt of the goods in the unit. To avoid separate permission every time, the EOUs are issued pre-authenticated CT-3 in booklet form and against such pre-authenticated CT-3; the EOUs are allowed to procure capital goods, raw materials, consumables etc. Goods procured from DTA and found to be defective can be returned to the manufacturer under Chapter X procedure of erstwhile Central Excise Rules, 1944.
FURTHER INFO:
https://www.cbec.gov.in/customs/cs-circulars/cs-circulars09/circ10-2k9-cus.htm
https://www.chennai.stpi.in/doc/Imports-Procedure/Checklist%20for%20Import-CT3-Shifting-Re-export-debonding%20etc.pdf
The EOUs can procure goods from DTA (Domestic Traffic Area) without payment of Central Excise duty as mentioned in the Chapter X of Central Excise Rules, 1944.
However, it should be noted that such procurement from DTA is against CT-3, which is issued by the Superintendent of Customs and Central Excise in charge of the EOU. Such goods are required to be brought directly from the manufacturer /warehouse into the unit's premises under AR3A and examined by the designated officer.
After examination of such goods, one copy of AR-3A is sent by registered post to the jurisdictional Central Excise authorities as a Re-warehousing Certificate in token of receipt of the goods in the unit. To avoid separate permission every time, the EOUs are issued pre-authenticated CT-3 in booklet form and against such pre-authenticated CT-3; the EOUs are allowed to procure capital goods, raw materials, consumables etc. Goods procured from DTA and found to be defective can be returned to the manufacturer under Chapter X procedure of erstwhile Central Excise Rules, 1944.
FURTHER INFO:
https://www.cbec.gov.in/customs/cs-circulars/cs-circulars09/circ10-2k9-cus.htm
https://www.chennai.stpi.in/doc/Imports-Procedure/Checklist%20for%20Import-CT3-Shifting-Re-export-debonding%20etc.pdf
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