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of <h1>Circular Reinforces Duty-Free Raw Material Access for 100% EOUs, Urges Compliance to Avoid Delays and Harassment.</h1> The circular addresses the issue of pre-authenticated CT-3 forms for 100% Export Oriented Units (EOUs), which allow them to obtain raw materials duty-free without repeated permissions from Central Excise Authorities. Despite previous instructions in Circular No. 24/91-CX-8, EOUs often face denial of this facility. The circular reiterates the importance of implementing these instructions effectively and urges authorities to prevent unnecessary delays and harassment in issuing the forms. Compliance with these directives is emphasized to ensure smooth operation within the jurisdiction.
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