Annexure-45 & CT-3

[sukhvinder singh]

Respected All,

 

Please tell me the difference when Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner Against Annexure-45 & CT-3.

Thanks & Regards

 

 

AI Summary

Concessional removal for manufacture: Annexure 45 allows duty free transfers for specified end uses; CT 3 covers bonded removals to export units.
Annexure 45 under the Central Excise concessional removal Rules permits duty free or concessional transfers of specified goods for use in the manufacture of designated excisable products in another factory, implementing an end use exemption subject to procedural compliance and limited declaratory relief for certain small suppliers. CT 3 is a separate bonded removal procedure allowing Domestic Tariff Area units to send goods under bond to export oriented or similar units for further processing, manufacture or capital use without payment of duty, operating under distinct procedural requirements.