TaxTMI 
TaxTMI 
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.
material rejected by 100 % EOU to DTA
16 Jun 2014 
3 Replies 
2233 Views Asked by
Return of rejected goods: follow CT-3 cover, notify customs, endorse ARE3 and secure disclaimer for deemed export benefit.
Rejected material purchased by an EOU from DTA under CT-3 must be returned to the original manufacturer under cover of the CT-3 with advance intimation to customs. The EOU should prepare an excise invoice, record and endorse the movement in the bond register; no duty is payable. The EOU must endorse the supplier's ARE3 to declare rejection and enclose its copy with the intimation. If ARE3 was already returned after excise endorsement, the EOU must obtain a Disclaimer Certificate from the DTA for non availment of deemed export benefit. (AI Summary)
Rejected material purchased by an EOU from DTA under CT-3 must be returned to the original manufacturer under cover of the CT-3 with advance intimation to customs. The EOU should prepare an excise invoice, record and endorse the movement in the bond register; no duty is payable. The EOU must endorse the supplier's ARE3 to declare rejection and enclose its copy with the intimation. If ARE3 was already returned after excise endorsement, the EOU must obtain a Disclaimer Certificate from the DTA for non availment of deemed export benefit. (AI Summary)