100% EOU Returned Goods to Supplier | Procedure supplier needs to follow, Central Excise

[Jagnu B]

An 100% EOU Purchases goods against CT3, upon arrival of the goods noticed damaged, returns part qty in terms of Para 6.17(c) to supplier for replacement against permission form AC/DC. What is the procedure to be followed by supplier at the time of return/replacement of goods.

1. while returning the goods Incorporate on all documents permission no against which these goods are being returned back to eou.

2. supply against new CT3 ?

Pl clarify any B/circular , clarification issued ?

Posts / Replies

[Arun Kumar Singh]

Exported goods may be re-imported and returned to the factory for carrying out repairs, re-conditioning, refining, re-making or similar process. The can be re-exported after re-processing. If any waste arises during such re-processing, such waste can be cleared on payment of duty, or can be destroyed after intimating excise officer 7 days in advance.

[Jagnu B]

Thanks Arun kumar Ji

the response pertains to Export returns thanks am Looking for

Quote:

if an 100% EOU purchases goods against CT3 (22/2003-CE) upon receipt of material the goods are partially damaged and needs to be returned back to supplier(DTA unit) for replacement purpose. The EOU approaches its jurisdiction AC for permission under para 6.17 (c)

Replacement/ Repair of imported/ Indigenous Goods

6.17

(c) Goods or parts thereof on being imported/ indigenously procured and found defective or otherwise unfit for use or which have been damaged or become defective subsequently may be returned and replacement obtained or destroyed. In the event of replacement, the goods may be brought back from the foreign suppliers or their authorized agents in India or indigenous suppliers. However destruction shall not apply to precious and semi precious and precious metals.
Unquote

When the damaged goods are returned to supplier is this under ARE-3 ? When supplier returns the replacement goods is it against new CT3 or he can supply quoting permission no of AC ? is there any excise circular to this explaining the procedure to be followed for..

thanks in advance