Re-warehousing of goods imported and/or procured indigenously by EOU/EHTP/STP/BTP units - Certificate from Superintendent
CBEC had prescribed an elaborate procedure for self-bonding/warehousing of imported/indigenous goods by units set up under EOU/EHTP/STP/BTP scheme, vide Circular No. 19/2007-Cus dated 03.05.2007.
It has been brought to the notice of the Board that the units are facing difficulty in obtaining deemed export benefits, as the ARE-3 is not certified by the Central Excise authorities.
Board now directs that:
Superintendent - in- charge of the unit shall make two legible photocopies of the original copy of ARE-3 (that bears his counter signature) and attest each of them as true copies with his dated signature. One attested copy shall be kept in the Range office for records and the other one shall be handed over (against dated acknowledgement) to the unit for use while applying deemed export benefits.
Hopefully, the Superintendent will be generous in granting the certified copies.
CBEC Circular No. 16/2014 - Cus., Dated: December 18, 2014