COMMISSIONER OF CENTRAL EXCISE

MORELLO COMPOUND

 M.G. ROAD,  Shillong           

Trade Notice No. 16/2007-CE

Dated Shillong, the 13^th December, 2007

Sub:-Simplification of the procedure of endorsement by Central Excise/Customs authorities on Deemed Exports documents of ARE-3 and invoices.

                        Attention of Industry, Trade and all others concerned is invited to the  Board’s Circular F.No.579/16/2001-CX dated 26.06.2001. Para 2 of the Circular outlines the procedure to be followed in respect of excisable goods removed from the factory or a Warehouse. Further, as per Annexure A of the above Circular, Form A.R.e. 3 is to be submitted in quadruplicate.

                          2.  In this regard, representations have been received stating that some units supply goods to EOUs. Such supplies are treated as Deemed Export under the Foreign Trade Policy and are eligible for certain export benefits/incentives. For availing the said benefits, the suppliers companies have to submit the documents like copy of invoice duly signed by the EOU (consignee) and a copy of CT3/A.R.E.3 Form duly signed by the Jurisdictional Excise authorities/Bond Officer certifying the item of supply, its quantity, value and date of supply in respect of deemed exports i.e. goods supplied to EOU. It has been represented that some of the officers are expressing their inability to attest these documents on the grounds that such a procedure has not been laid down.

3.      The matter has been examined. It is seen that in case of exports under bond, 5 copies of ARE 1 Form are prescribed. The quintuplicate (fifth copy) is optional copy which the Range Officer shall return to the exporter immediately after endorsement and signatures. This copy is utilized for availing exports benefits. Accordingly, it is clarified that the assessees, who clear goods to EOUs can file A.R.E. 3 Form in quintuplicate, if they intend to avail export benefits. In such cases, the Range Officers shall after due verification, attest the quintuplicate copy of A.R.E. 3 and an extra copy of invoice and return the same to the assessee for availing export benefits.

v      Authority

F.No.267/106/07-CX-8, dated 17.10.07

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs, New Delhi.

                                    (Eva M.R. Hynniewta)

                                  Commissioner