Form No. A.R.E. 3 - Application for removal of excisable goods from a factory or a warehouse to another warehouse - [See Rule 20(2) of the Central Excise Rules, 2002, read with C.B.E. & C. Circular Nos. 579/16/2001-CX and 581/18/2001-CX]
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Removal of excisable goods: form-based authorization requires consignor declaration and consignee warehousing certificate for inter-warehouse transfers. A.R.E. 3 authorises removal of excisable goods between factory/warehouse and another warehouse and requires consignor and consignee Central Excise registration details, full particulars of goods (description, packages, marks, weight, quantity, value, duty), warehousing entry number, invoice and transport details, and consignor signature. The consignee must certify arrival and warehousing under a specified register entry, record any discrepancies including missing packages or shortages and duty payable on shortages, and sign the certificate to evidence custody and duty accounting.
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Provisions expressly mentioned in the judgment/order text.
Removal of excisable goods: form-based authorization requires consignor declaration and consignee warehousing certificate for inter-warehouse transfers.
A.R.E. 3 authorises removal of excisable goods between factory/warehouse and another warehouse and requires consignor and consignee Central Excise registration details, full particulars of goods (description, packages, marks, weight, quantity, value, duty), warehousing entry number, invoice and transport details, and consignor signature. The consignee must certify arrival and warehousing under a specified register entry, record any discrepancies including missing packages or shortages and duty payable on shortages, and sign the certificate to evidence custody and duty accounting.
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