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    <title>GOODS RETURNED FROM EOU UNIT</title>
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    <description>When goods cleared to an EOU under CT-3 are partly returned with an invoice and an ARE3 while the consignor holds an AR3A rewarehousing certificate, the key operational questions are whether the excise range must be informed for physical verification of the returned material and whether a rewarehouse certificate should be issued on the basis of the ARE3 furnished by the customer.</description>
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