An 100% EOU Purchases goods against CT3, upon arrival of the goods noticed damaged, returns part qty in terms of Para 6.17(c) to supplier for replacement against permission form AC/DC. What is the procedure to be followed by supplier at the time of return/replacement of goods.
1. while returning the goods Incorporate on all documents permission no against which these goods are being returned back to eou.
2. supply against new CT3 ?
Pl clarify any B/circular , clarification issued ?
EOU Seeks Clarification on Returning Damaged Goods and Replacement Procedures Under Para 6.17(c) with AC/DC Approval A 100% Export Oriented Unit (EOU) purchased goods using CT3 and found them damaged upon arrival. The EOU intends to return the damaged goods to the supplier for replacement, following Para 6.17(c) procedures, which require permission from the Assistant Commissioner (AC) or Deputy Commissioner (DC). The supplier must document the permission number when returning goods. Queries arise regarding whether the replacement should be supplied against a new CT3 or by quoting the AC's permission number. Clarifications are sought on the applicable excise circulars or procedures for this process. Replies discuss re-importation and re-exportation processes, including handling waste during re-processing. (AI Summary)
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