Pre-authenticated CT-3 forms must be issued to export-oriented units to secure duty-free inputs without repeated permission. Central Excise authorities must issue pre-authenticated CT-3 form booklets to export-oriented units to permit duty-free procurement of raw materials without repeated permission; field officers are directed to ensure prompt issuance and to address unnecessary delays or harassment in providing the booklet.
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Provisions expressly mentioned in the judgment/order text.
Pre-authenticated CT-3 forms must be issued to export-oriented units to secure duty-free inputs without repeated permission.
Central Excise authorities must issue pre-authenticated CT-3 form booklets to export-oriented units to permit duty-free procurement of raw materials without repeated permission; field officers are directed to ensure prompt issuance and to address unnecessary delays or harassment in providing the booklet.
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