GOODS RETURNED FROM EOU UNIT

[SURYAKANT MITHBAVKAR]

We have cleared one consignment to EOU Unit under CT-3 on 30.05.14.

We have received AR3A rewarehousing certificate from our customer for above clearance.

Now our customer returned us part material which is not require at their end alongwith their invoice and ARE3.

Please advice us whether we have to intimate to our excise range for physical verification the material and issue rewarhouse certificate on ARE3 received from customer.

[DR.MARIAPPAN GOVINDARAJAN]

Have you got clarified in the above issue? If not please inform.

AI Summary

Rewarehousing obligations when goods returned from EOU require assessing physical verification and issuance of rewarehouse certificate.
When goods cleared to an EOU under CT-3 are partly returned with an invoice and an ARE3 while the consignor holds an AR3A rewarehousing certificate, the key operational questions are whether the excise range must be informed for physical verification of the returned material and whether a rewarehouse certificate should be issued on the basis of the ARE3 furnished by the customer.