Authentication of ARE-3 requires a dated superintendent signature and attested photocopy for self-bonded units. Endorsements on supply invoices and ARE-3 for deemed export claims must bear the dated signature of the Superintendent of Central Excise; for units under the self-bonding/warehousing procedure the Superintendent must provide an attested true photocopy of the original ARE-3. A public notice to trade and Standing Order guidance to officers should be issued, and implementation difficulties reported to the Board.
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Provisions expressly mentioned in the judgment/order text.
Authentication of ARE-3 requires a dated superintendent signature and attested photocopy for self-bonded units.
Endorsements on supply invoices and ARE-3 for deemed export claims must bear the dated signature of the Superintendent of Central Excise; for units under the self-bonding/warehousing procedure the Superintendent must provide an attested true photocopy of the original ARE-3. A public notice to trade and Standing Order guidance to officers should be issued, and implementation difficulties reported to the Board.
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