https://www.taxtmi.com/forum/issue?id=3499 CT-3 issuance follows the identity of the goods receiver: in standard DTA-to-EOU supplies the EOU issues CT-3 to enable duty-free dispatch, and where a DTA ships to another EOU under billing to a first EOU, the CT-3 must be issued by the actual goods receiving unit at the destination, tying the certificate to physical receipt rather than invoicing. en-us Mon, 17 Oct 2011 13:51:43 +0530 Thu, 23 Jan 2025 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3499 CT-3 issuance follows the identity of the goods receiver: in standard DTA-to-EOU supplies the EOU issues CT-3 to enable duty-free dispatch, and where a DTA ships to another EOU under billing to a first EOU, the CT-3 must be issued by the actual goods receiving unit at the destination, tying the certificate to physical receipt rather than invoicing. Discussion-Forum Central Excise Mon, 17 Oct 2011 13:51:43 +0530 https://www.taxtmi.com/forum/issue?id=3499