https://www.taxtmi.com/forum/issue?id=106916 Rejected material purchased by an EOU from DTA under CT-3 must be returned to the original manufacturer under cover of the CT-3 with advance intimation to customs. The EOU should prepare an excise invoice, record and endorse the movement in the bond register; no duty is payable. The EOU must endorse the supplier's ARE3 to declare rejection and enclose its copy with the intimation. If ARE3 was already returned after excise endorsement, the EOU must obtain a Disclaimer Certificate from the DTA for non availment of deemed export benefit. en-us Mon, 16 Jun 2014 16:03:10 +0530 Thu, 23 Jan 2025 15:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106916 Rejected material purchased by an EOU from DTA under CT-3 must be returned to the original manufacturer under cover of the CT-3 with advance intimation to customs. The EOU should prepare an excise invoice, record and endorse the movement in the bond register; no duty is payable. The EOU must endorse the supplier's ARE3 to declare rejection and enclose its copy with the intimation. If ARE3 was already returned after excise endorsement, the EOU must obtain a Disclaimer Certificate from the DTA for non availment of deemed export benefit. Discussion-Forum Customs Mon, 16 Jun 2014 16:03:10 +0530 https://www.taxtmi.com/forum/issue?id=106916