CAN WE AVAIL CT-FORM WITHOUT EXCISE REGISTRATION?, Central Excise

[ZIAULLAH THIRUVALLUR]

Dear Sirs,

I am looking at purchasing packaging material (which is excisable) to be used for packing product meant for export purpose .

I would not like to pay any Excise Duty towards the Packaging Material and, thereby, I am willing to obtain CT forms by executing CT bond with the Central Excise.

I would not like to pay any Security/Surety towards the CT Bond to be executed with the Central Excise which needs to be furnished in order to obtain the CT Forms.

Thereby, I am proceeding with obtaining a RCMC (Registration Cum Membership Certificate) with the EPC (Export Promotion Council) which gives me the benefit of obtaining CT Forms from Central Excise by executing CT Bond without any Security / Surety.

My only question is that can I obtain the aforesaid CT Forms without holding an Excise Registration.

I thank the Honourable Experts for supporting my query.

With Best Regards,

Engr. Ziaullah Thiruvallur

Director

M/s United Agro Food Industries.

Posts / Replies

[KASTURI SETHI]

Sh.Vijay Kumar Ji,

Your reply is crystal clear and to the point without i.e. going hither and thither. One grouse against you i.e. you appear seldom in this forum. That is how I miss you.

[bhart b sharma]

in one case decided by Tribunal recently, the packing material procured duty-free was removed at the port and the goods in loose were got packed in the container straight. this was done to avoid wastage of space on account of bags piling within the Containers. the bags procured duty free from the manufacturer were then thrown away by port authorities/sold as waste. revenue could not succeed in demanding duty on said bags procured duty-free. this was Delhi CESTAT decision.