Circular No. 504/70/99-CE

F.NO. 305/132/99-FTT
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

New Delhi, the 30, Dec. 1999

Subject: . Problems faced by EOUs in Obtaining CT-3 Forms for Seeking Excise Duty Exemption on the Goods Purchased from DTA – Simplification thereof – Regarding.

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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