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    <title>STATEMENT - DBK-III(A)</title>
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    <description>Disclosure of procurements and stocks of indigenous materials three months prior to shipment must be provided on the FIFO principle, recording item details, purchase quantity, assessable value, tariff, duty rate and amount, supplier and gate pass particulars, assessment finality, and stock as on the specified date; proof of Central Excise payment is required for excise liable items, refund applications must be indicated, and the statement must be certified by the authorised agent and an independent accountant affirming no refund claims will be lodged.</description>
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