CLEARANCE UNDER CT-3, Central Excise

[SURYAKANT MITHBAVKAR]

We are manufacturing Pharma Machinery registered under Excise Act.

We have received order from our overeseas customer (USA). He is remit payment in INR.

Further, the material to be delivered in Tamilnadu as consignee (EOU Unit ) & Buyer (USA).

Since it is not export transaction can we clear material on CT-3 (Received from Tamilnadu (Consignee) ) and mention as buyer Overseas Customer (USA).

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

It is for CT-3 issuing authority to check who is the buyer and to whom the excisable goods are to be delivered. If you got CT-3 certificate issued by the competent authority you can clear your products without payment of duty.

[YAGAY AND SUN]

Such sale would not tantamount as export out of country and no export benefit would be available. However, Goods can be sent against Form CT-3.