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    <title>ANNEXURE-45 CLEARENCE</title>
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    <description>Annexure-45 clearance permits concessional removals subject to either duty liability where goods are removed without procedural safeguards or exemption where goods are removed for manufacture of excisable goods for export. The procedural route requires obtaining a buyer declaration, preparing ARE-3 in quadruplicate, sending original and duplicate with the consignment, retaining triplicate and quadruplicate appropriately, obtaining buyer and Central Excise attestation on the original within the prescribed period, and submitting the attested ARE-3 to the range office to regularize the removal.</description>
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