Central Excise - Problem of 100% Export Oriented units in obtaining CT-3 Forms for seeking excise exemption on the goods purchased from DTA - Simplification thereof - Regarding - Central Excise - 24/91-CX. 8

Central Excise - Problem of 100% Export Oriented units in obtaining CT-3 Forms for seeking excise exemption on the goods purchased from DTA - Simplification thereof - Regarding Circular No. 24/91-CX. 8 Dated 1-7-1991 [From F. No. 267/15/91-CX. 8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Problem of 100% Export Oriented units in obtaining CT-3 Forms for seeking excise exemption on the goods purchased from DTA - Simplification thereof - Regarding. Difficulties have been expressed by the 100% EOUs in following the present procedure for obtaining CT-3 forms in particular they have suggested that since the present system of obtaining excise duty free goods by way of CT-3 form is lengthy and time consuming, the same should be done away with and instead the system as preventing the Sales Tax side for issue of CT-3 form should be adopted wherein a pre-authenticated booklet is issued to the 100% EOU for claiming concessional rate of tax and the units are free to make use of it for obtaining raw materials as and when required without seeking permission from the Excise Superintendent every time the unit intends to purchase any excisable goods for use in the unit. The matter has been examined. It has been decided that in order to mitigate this problem the procedure of issuing pre-authenticated CT-3 booklets to the 100% EOUs may be adopted in lieu of the present procedure. In addition it has been decided that the CT-3 form will henceforth have 3 parts instead of present 2 parts for the following purposes namely - Part I : to be sent to the DTA supplier and be retained by the Central Excise officer in charge of DTA supplier. Part II : to be sent by the 100% EOU to the Range Superintendent within 24 hours of making a requisition to DTA supplier. The unit would also be required to send material receipt intimation within 24 hours to Excise in charge to enable verification of AR-3A forms and issue of re-warehousing certificates. Part III : to be retained by the EOU for its record and verification.