CBEC clarifies that Superintendent (in-charge of unit applying for deemed exports) to make two legible photocopies of original copy of ARE-3 (that bears his counter signature) and attest true copies with his dated signature; Same has been done to avoid difficulty faced by units in obtaining deemed export benefits where ARE-3 is not certified by Central Excise authorities

Customs Circular No. 16/2014-Customs dated December 18, 2014
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