TaxTMI 
TaxTMI 
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CT-3
Duty Draw back
DTA
Central Excise Reg-17/2004
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18 Feb 2011 
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CT-3 certificate enables duty-free supply from DTA to EOUs subject to re-warehousing endorsement and timely filing.
CT-3 certificates allow 100% EOUs to procure goods duty-free from DTA suppliers; the supplier must obtain an ARE-3A warehousing certificate endorsed by the Bond Authority as a re-warehousing certificate and present it to the jurisdictional excise office within ninety days of clearance or else pay excise duty with interest. Duty drawback and export incentive schemes refund duties on inputs used in exported manufacture or on re-exported imported goods, and such refunds operate as ancillary receipts rather than core trading profits. (AI Summary)
CT-3 certificates allow 100% EOUs to procure goods duty-free from DTA suppliers; the supplier must obtain an ARE-3A warehousing certificate endorsed by the Bond Authority as a re-warehousing certificate and present it to the jurisdictional excise office within ninety days of clearance or else pay excise duty with interest. Duty drawback and export incentive schemes refund duties on inputs used in exported manufacture or on re-exported imported goods, and such refunds operate as ancillary receipts rather than core trading profits. (AI Summary)