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    <title>Clearance of goods to 100% EOU Unit in SEZ under ARE3 -Reg.</title>
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    <description>Clearance of finished goods to a 100 percent EOU in SEZ under Excise Invoice and ARE-3 is treated as export for the supplier, permitting availment of duty drawback to fulfill EPCG export obligation; the supplier should effect clearance under Excise Invoice and ARE-3 as documentary cover for the export treatment.</description>
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      <description>Clearance of finished goods to a 100 percent EOU in SEZ under Excise Invoice and ARE-3 is treated as export for the supplier, permitting availment of duty drawback to fulfill EPCG export obligation; the supplier should effect clearance under Excise Invoice and ARE-3 as documentary cover for the export treatment.</description>
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