Circular No. 08/2008-Customs dated 2.6.2008
Sub: Simplification and procedural relaxation for issue of pre-authenticated CT-3 to EOUs in textile and chemical sector –reg

Attention is invited to the Board’s circular No. 84/2001-Cus dated 21.12.2001 for issuing pre-authenticated CT-3 form booklet by the jurisdictional Range officer for procuring raw material by EOUs except for those in textile and chemical sector. This circular was modified under the Board’s circular No. 66/2002-Cus dated 08.10.2002 extending the facility of issuing CT-3 to EOUs in textile and chemical sector on case to case basis subject to the approval of Assistant/Deputy Commissioner of Customs or Central Excise in-charge.

2. Representations have been received that the existing procedure is causing difficulties to these two sectors. After examination, the Board has decided to extend the facility of issuing pre-authenticated CT-3 form booklets to EOUs in textile and chemical sector as well subject to certain additional safeguards as enumerated in the following paragraphs.

3. The request for issuing pre-authenticated CT-3 form booklet by EOUs in textile and chemical sectors will be submitted to the jurisdictional Asst./Dy. Commissioner of Customs /Central Excise. After examination of the request, the Asst./Dy. Commissioner of Customs /Central Excise may grant one-time yearly permission for issuing pre-authenticated CT-3 form booklet to such EOUs who have an unblemished track record as per following parameters:

(i) the unit has achieved Net Foreign Exchange/ export obligation wherever applicable;

(ii) the unit has not been issued a show cause notice or a demand confirmed, during the preceding 3 years, on grounds other than procedural violations, invoking penal provision and/or on account of fraud or collusion or any wilful mis-statement or suppression of facts or contravention of any of the provisions of the Customs Act, 1962, the Central Excise Act, 1944, the Finance Act, 1994 covering Service Tax, the Foreign Trade (Development & Regulation) Act, 1992, the Foreign Exchange Management Act,1999 or any allied Acts or the rules made thereunder.

3.1 The jurisdictional Superintendent will issue pre-authenticated CT-3 certificate in booklet form with running serial number calendar year wise to only such EOUs who have received this permission. The unit shall ensure that the consignment cleared under such pre-authenticated CT-3 certificate is covered by the bond amount under B-17 bond.

4. In case any misuse/abuse of such facility is noticed, the jurisdictional Asst./Dy. Commissioner of Customs /Central Excise may withdraw this facility as provided for in Board’s circular No. 07/2006-Cus dated 13.1.2006.

5. The Board’s circulars No. 84/2001-Cus dated 21.12.2001 and No. 66/2002-Cus dated 08.10.2002 stand modified to the above extent.

8. Wide publicity may please be given to these instructions by way of issuance of Trade/ Public Notice. Difficulties, if any, in implementation of these instructions, may be brought to the notice of the Directorate General of Export Promotion, New Delhi.

9. This issues with the approval of CBEC.

10. Receipt of this circular may kindly be acknowledged.

(M.Vinod Kumar)
Addl. Director General (EP)

F.No. DGEP/EOU/500/2006


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