Accountal of pipeline movements without duty: quarterly ARE-3 reporting, provisional re warehousing certificates and certified annual reconciliation. A procedural regime allows refineries to generate one ARE-3 per product per destination at quarter end, permits receiving installations to issue re warehousing certificates ARE-3 wise which are provisionally acceptable to refinery authorities, dispenses with D 3 and consignment wise ARE 3/A R 3A requirements, and requires oil companies to file a certified annual pipeline account reconciling dispatched, re warehoused quantities and gains or losses for each product and destination.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Accountal of pipeline movements without duty: quarterly ARE-3 reporting, provisional re warehousing certificates and certified annual reconciliation.
A procedural regime allows refineries to generate one ARE-3 per product per destination at quarter end, permits receiving installations to issue re warehousing certificates ARE-3 wise which are provisionally acceptable to refinery authorities, dispenses with D 3 and consignment wise ARE 3/A R 3A requirements, and requires oil companies to file a certified annual pipeline account reconciling dispatched, re warehoused quantities and gains or losses for each product and destination.
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