ct-1query by manufacturer export, Central Excise

[satbir singh wahi]

The Manufacturer exporter of Hosiery goods not registered with excise is claiming Drawback. The supplier of Hangers is issuing excise invoice . Whether CT 1 can be issued by Manufacturer exporter if availing Drawback to hanger supplier.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

CT-1 Certificate is issued for procurement of excisable goods without payment of duty for using the same in the manufacture of export goods. If you issue CT-1 certificate to manufacturer of hangers then you cannot claim drawback of excise duty paid on hangers since you have procured hangers without payment of duty under CT-! procedure.

[satbir singh wahi]

Sh. Rajgopalan JI

​Thks for reply

1. I want to clarify on duty free purchase of hangers, how the drawback will be adjusted .(the calculation how to be made)

2. whether registration with excise dept is prior condition.