Purchase of goods without excise duty, Customs - Exim - SEZ

[niren]

Can a trader purchase goods without excise duty from a manufacturer in India and sell to an exporter against AEPC/CLE licence?

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[Surender Gupta]

In excise, a trader can procure excisable goods without excise duty only on execution of Bond and CT-1 certificate as merchant exporter. Other than this, there are various situations where the goods can be procured without payment of excise duty, but in all these circumstances the procurer ought to be a manufacturer.