Procurement of indigenous goods under CT-3 procedure - CBEC's Customs Manual 2023 - Customs

14. Procurement of indigenous goods under CT-3 procedure: 14.1 The EOUs earlier were required to procure excisable goods from DTA without payment of Central Excise duty on strength of CT-3, which was issued by the Superintendent of Central Excise in charge of the EOU. Such goods were required to be brought directly from the manufacturer/ warehouse into the unit's premises under A.R.E.-3 procedure. To avoid separate permission every time, the EOUs were issued pre-authenticated CT-3 in booklet form and against such pre-authenticated CT-3. Now, supplies to EOUs by a registered person have been made to be treated as deemed export supplies under Section 147 of CGST Act for which Notification No. 48/2017-Central Tax dated 18.10.2017 has been issued. The EOUs are allowed to procure capital goods, raw materials, consumables etc. on payment of GST by following the procedure as prescribed in Circular no 14/14/2017-GST dated 06.11.2017. As per this procedure, recipient EOU has to give prior intimation of goods to be procured in a prescribed form to registered supplier as well as jurisdictional GST officers of supplier as well as of EOU. The supplies will then be made under the tax invoice. After receipt of goods at EOU, tax invoice will be endorsed by EOU, a copy of which will be given to all to whom original intimation of procurement was given. Goods procured from DTA and found to be defective can be returned to the manufacturer as prescribed by Central Excise law/GST law.