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Regarding problems faced by <a href='http://www.eximguru.com/exim/eou/default.aspx'>EOU</a>s in obtaining CT-3 Forms for seeking
excise duty exemption on the goods purchased from DTA - Simplification thereof
Circular
No. 504 dated 30th December 1999
It
is directed to refer to Board�s Circular No. 24/91-CX.8, dated the 1st
July 1991, issued from the F.No.267-15-91-CX.8, on the above subject and to say
that in the recent past, a number of references has been received from the Trade
as well as the Ministry of Commerce regarding clarification simplification on
the following issues relating to CT-3 Certificate:
(i)
to extend the facility of pre-authenticated CT-3 to STP/EHTP/EPZ units in
addition to EOUs.
(ii)
to allow issue of pre-authenticated CT-3 for procurement of all excisable
goods i.e. raw materials as well as capital goods.
(iii)
To allow the respective Range Officers to authenticate the CT-3 forms in
respect of EOUs and STP/EHTP units.
(iv)
To allow procurement of excisable goods under CT-3 forms from
manufacturer�s premises or its bonded warehouses.
2.
The issues have been examined by the Board and the clarification are
given as under:
(i)
As regards extension of facility of pre-authenticated CT-3 to the STP/EHTP/EPZ
units, it has been decided that the pre-authenticated CT-3 facility for
procurement of excisable goods shall be extended to STP/ EHTP/ EPZ units in
additions to EOUs.
(ii)
As for the issue of pre-authenticated CT-3 Forms for obtaining capital
goods, under the existing Circular, the pre-authenticated CT-3 is issued only
for procurement of raw material. With a view to further simplifying the
procedures, it has been decided that pre-authenticated CT-3 Form may also be
used for procurement of capital goods by EOU/ EPZ/ STP/ EHTP units.
(iii)
With regard to request for allowing the Range Officer to authenticate the
CT-3, it is noted that many EOU/ STP/ EHTP units are situated in far-flung areas
and it is nor always practicable for these units to get the CT-3 Forms
authenticated by the Jurisdictional Asstt. Commissioner. To obviate this
difficulty, it has been decided to allow the concerned Range Officer incharge of
the EOU/ EHTP/ STP unit to authenticate the CT-3 Forms. However, in EPZ, CT-3
shall be authenticated by the Asstt. Commissioner in charge of the EPZ or any
officer of Customs/Central Excise/ any other officer as may be notified to act
as Central Excise Officer under clause (b) of the Section 2 of the Central
Excise Act, 1944, read with Rule 4 of the Central Excise Rules, 1944, authorised
by him for this purpose.
(iv)
As regards procurement of goods under CT-3 Forms from bonded warehouses,
under Notification 126/94-CE dated 2.9.94 &1/95-CE, dated 4.1.95,the goods
are allowed to be procured either from the factory of manufacture or warehouse.
It is therefore clarified that goods may be procured under CT-3 either from the
manufacturer�s premises or its bonded warehouse.
3.
The Circular No. 24/91-CX.8 dated 1.7.91 stands modified to the above
extent.
4.
Wide publicity may be given to the above instructions by issue of a
Public Notice in this regard.
5.
Kindly acknowledge receipt of this Circular. Difficulties, if any, faced
in the implementation of the above changes, may be brought to the notice of the
Board at an early date.
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