rewarehousing procedure” shall be omitted;Notification No 31/2016 dtd.24.08.2016

[Asked by Guest]

Dear Sir,

we are 100 % EOU Manufacturer Company , we received Packing Material / Raw Material against CT 3,

As per Notification No 22/2003 dtd 31.03.2013 we have to follow the Re- Warehousing Procedure for Attested from Central Excise Inspector.

as per Notification no 31/2016 Central Excise Dtd .24/08/2016

point no 2 (ii ) rewarehousing procedure” shall be omitted for EOU .

My Question whether is required to sign ARE 3 From Central Excise Inspector are not ?.

Please Help me on this Issue.

Regards .

Gorakhnath Kharade.

 

[YAGAY and SUN]

No it is not required after this amendment.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Yagay and Sun.

[KASTURI SETHI]

I agree with both experts on the issue.

Thank You Very Much for Both Experts

AI Summary

Rewarehousing procedure omitted - ARE-3 attestation is now not required for export oriented units following the amendment.
For an export oriented unit, Notification 31/2016 omitted the rewarehousing procedure requirement, so the ARE-3 attestation by a Central Excise Inspector is not required for receipt of packing material or raw material under CT 3; other unchanged compliance obligations continue to apply.