TaxTMI 
TaxTMI 
Procedure governing the movement of indigenous goods from a factory of manufacture or warehouse to a unit set up under EOU/EHTP/STP/BTP scheme
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....d to as the "Consignor") without payment of duty to a unit set up under EOU/EHTP/STP/BTP scheme (hereinafter referred to as the "user industry") eligible to procure the goods under Notification No. 22/2003-CE, dated 31^st March, 2003 as amended from time to time (hereinafter referred to as the "notification"). 1. Eligibility for warehousing The facility of warehousing goods shall be extended to such user industry who have a valid Letter of Permission/Letter of Intent issued by the Development Commissioner to establish a 100% EOU, and who have been granted license under Section 58 of the Customs Act, 1962 and sanction under Section 65 of the Customs Act, 1962 for the purposes specified in clauses (a) to (e) to the notification. 2. Application to obtain benefit of duty free exemption (a) A user industry who intends to procure goods for specified purpose without payment of duty under the notification shall make an application to the proper officer as per existing instructions of the Board issued from time to time for issuing C.T.-3 by the jurisdictional Superintendent or Asstt./Dy. Commissioner of Customs and Central Excise, as the case ....
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.... send quadruplicate copy of the application to the Superintendent-in-charge of his factory or warehouse within twenty-four hours of removal of the consignment. (e) On arrival of the goods at the premises of user industry, the user industry shall verify the number/quantity/weight/description/value/duty etc. with the contents mentioned in the application and invoice and make entry in the account/register maintained for this purpose containing information relating to details of ARE-3 and invoice, date of receipt, description of goods received including marks and number, quantity, value, rate and amount of duty etc. The user industry shall endorse a certificate of warehousing on the application ARE-3. Thereupon an intimation regarding arrival of the goods with all three copies of the application (ARE-3) duly endorsed by the user industry shall be sent to the Superintendent-in-charge of the user industry. All goods received into the premises of user industry shall be kept separate from other goods until such goods are warehoused. (f) The Superintendent-in-charge of the user industry shall depute a bond officer to examine the goods on the same day of receipt of info....
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....mption or removal, containing information relating to details of ARE-3, invoice, date of receipt and warehousing, description of goods received including marks and number, quantity, value, rate and amount of duty etc. and the quantity remaining in stock. The user industry shall submit a monthly return in the form E.R.-2 as prescribed by the Board under Rule 17 (3) of the Central Excise Rules, 2002 and Rule 9 (7) of the CENVAT Credit Rules, 2004 to the Superintendent-in-charge of his unit by 10^th of the following month. 6. Responsibility of the user industry (a) The user industry shall be responsible for due receipt of the goods into its unit and delivery therefrom including their safety during the period they are lodged in the premises of the user industry. (b) The user industry shall be responsible for the payment of duty, penalty or interest leviable in respect of the goods which are warehoused but not used for intended purpose as provided under the notification No. 22/2003-CE dated 31.03.2003 as amended, Central Excise Act and the rules made thereunder and instruction issued by the Board from time to time. 7. Goods not to ....
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....;………….at…………………… That the specimen signatures of his/their authorised agent, namely, Shri……………….are furnished here below duly attested. Specimen Signatures of the owner or his Authorised agent Sd/- Attested Central Excise Officer in charge of the export oriented undertaking / Electronic Hardware Technology Park (EHTP) unit/Software Technology Park (STP) unit. ANNEXURE- B Original/Duplicate/Triplicate/Quadruplicate Range................................................ Division.............................................. No……………………… &nb....