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Sales return by EOU - procedures

Central Excise - Started By: - venkat eswaran - Dated:- 16-6-2016 Last Replied Date:- 20-6-2016 - Dear All, We have supplied to EOU unit under CT-3 without payment of Excise duty. Due to quality problem they are [ EOU unit] rejected the matl. Now wha .....

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By KASTURI SETHI - The Reply = Sh.Eswaran Ji, Goods cleared to EOU are to be treated as deemed exports. You are required to intimate about receipt of finished goods (defective) back. EOU would raise invoice mentioning all the particulars i.e. origina .....

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ificate from that customer. After that only they rejected due quality issue. Whether that EOU customer has to raise any ARE3 forms to us for returning the goods along with their invoice. pl give some more clarity Venkat - Reply By KASTURI SETHI - The .....

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. 22/2003-CE dated 31.3.2003 then EOU can return the defective goods under its invoice after giving intimation to Central Excise Officer in charge of EOU. If EOU procure the excisablr goods from DTA unit on payment of duty then EOU can take the credi .....

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anathan, Sir. I further add that otherwise also A.R.E 3 is not meant for return of goods. If we go through the title of ANNEXURE-25 it reads as under:- Application for removal of goods from a factory or a warehouse to another warehouse You are return .....

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rejected goods by EOU which were procured under CT3 for the following reasons: 1. Earlier, under Notification No. 22/2003-CE, it was provided that while procuring the goods duty free, the USER INDUSTRY. follows the procedure prescribed under Removal .....

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