Clearance of goods to 100% EOU Unit in SEZ under ARE3 -Reg.

[vinay wakde]

We intend to supply Sponge Iron – Direct Reduced Iron (our finished product) to 100 percent EOU in SEZ for which the customer sent us CT-3. We are clearing the goods under cover of Excise Invoice & ARE3 form from our factory.  Kindly let us know whether we shall get Duty draw back at 1.3 percent of FOB/FOR value for fulfillment of export obligation under EPCG authorization?

Kindly guide us for the procedure, as we are supplying first time to 100 percent EOU in SEZ unit.

Regards,

VINAY

[Ramesh Kothari]

Yea u can avail because it is export for u

Regards

Ramesh Kothari

AI Summary

Clearance to a wholly-export oriented unit in SEZ treated as export, enabling duty drawback for EPCG export obligation fulfillment. Clearance of finished goods to a 100 percent EOU in SEZ under Excise Invoice and ARE-3 is treated as export for the supplier, permitting availment of duty drawback to fulfill EPCG export obligation; the supplier should effect clearance under Excise Invoice and ARE-3 as documentary cover for the export treatment.