material rejected by 100 % EOU to DTA

[raj nadh]

Dear Experts,

My previous question is wrong. Actually we have rejected paint which is purchased from DTA on CT-3.

Pls let me know the process to send back the rejected material to DTA.

AI Summary

EOU Returns Rejected Paint to DTA: Follow Customs Protocol, Use Excise Invoice, and Ensure ARE3 Form Compliance. An EOU (Export Oriented Unit) rejected paint purchased from a DTA (Domestic Tariff Area) under a CT-3 certificate and sought guidance on returning the material. Experts advised returning the goods to the original manufacturer with advance notice to customs authorities and preparing an excise invoice without paying duty. The EOU must mark the entry in the Bond register and endorse it with customs. Additionally, the ARE3 form should be endorsed by the EOU, indicating the rejection due to quality issues. If ARE3s are already returned, a Disclaimer Certificate from the DTA is required to confirm non-availment of deemed export benefits.