Simplification of the procedure of endorsement be Central Excise/Customs authorities on Deemed Exports documents of ARE-3 and invoices. - Central Excise - 06/2011

Government of India Ministry of Finance, Department of Revenue, Central Board of Excise Customs, Central Excise, Customs Service tax Zone, Vadodara, 3 rd Floor, Adarshdham Bldg. Opp. Old Town Police Station, Vapi-Daman, Vapi-396191, Gujarat trade notice No. 06/2011 dated 10/06/2011 Subject:-Simplification of the procedure of endorsement be Central Excise/Customs authorities on Deemed Exports documents of ARE-3 and invoices. Attention is invited to Board s Circular No. 579/16/2001-CX dated 26.06.2001 . Para 2 of which outlines the procedure to be followed in respect of excisable goods removed from the factory or a warehouse. Further, as per Annexure A of the above Circular, For, A.R.E.3 is to be submitted in quadruplicate. 2. In this regard, the C.B.E.C. has received representation stating that some units supply goods to EOUs. Such supplies are treated as Deemed Export under the Foreign Trade Policy and are eligible for certain export benefits/ incentives. For availing the said benefits/incentives, the supplier companies have to submit the documents like copy of invoice duly signed by the EOU (consignee) and a copy of CT3/ ARE3 Form suly signed by the jurisdictional Excise authorities/Bond Officers certifying the items odd supply, its quantity, value and date of supply in respect of deemed exports i.e. goods supplied to EOU, Its had been represented that some of the officers are expressing their inability to attest these documents on the ground that such a producer has not been laid down. 3. The matter has been examined by the Board and its is seen that in case of exports under bond, 5 copies of ARE-I Form are prescribed. The quintuplicate (fifth copy) id optional copy which the Range Office shall return to the exporter immediately after endorsement and signatures. This copy is utilized for availing exports benefits. Accordingly, it has been clarified that the assessee, who clear goods to EOUs can file ARE3 form in quintuplicate, if they intend to avail export benefits/incentives. In such cases, the Range Officers shall after due verification, attest the quintuplicate copy of ARE3 and an extra copy of invoices and return the same to the assessee for availing export benefits/incentives. 4. all the Trade Associations and Chambers of Commerce and Industries are requested to bring the contents of this Trade Notice to the Notice of their member constituents. Joint Commissioner (Tech), Central Excise, Customs Service Tax Daman