Goods supplied by a SSI unit exempted from registration:

An SSI Unit exempted from registration under Rule 9 of the said rules will also prepare ARE-3 against CT-2 except that he will use his own invoice. Registration under Rule 9 shall not be insisted. The Warehousing Certificate forwarded to the Range Office having jurisdiction over such SSI Unit shall be retained in the office and will be tallied with the details submitted by the SSI Unit in the quarterly statement. The procedure to be followed is based on Board’s Circular No. 212/46/96-CX dated 20th May, 1996, which continues to be applicable under the said Rules. The clearances on those ARE-3 in respect of which Warehousing Certificate is not received within ninety days of removal or such extended period as the Commissioner may allow, will be treated as clearances for home-consumption. If the Warehousing Certificate is subsequently produced, the clearances, which were treated as “clearance for home consumption” as aforesaid, shall be expunged.