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    <title>Procedure for sending back rejected goods</title>
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    <description>Deemed export treatment applies when one 100% EOU sends rejected goods to another 100% EOU; such inter unit transfers retain export benefits. Exporters should follow the prescribed inter unit transfer procedures, consult customs and central excise circulars on rejection and re warehousing, and use the applicable ARE movement procedure to secure duty benefits and comply with formalities.</description>
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      <description>Deemed export treatment applies when one 100% EOU sends rejected goods to another 100% EOU; such inter unit transfers retain export benefits. Exporters should follow the prescribed inter unit transfer procedures, consult customs and central excise circulars on rejection and re warehousing, and use the applicable ARE movement procedure to secure duty benefits and comply with formalities.</description>
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