Export by a manufacturer as merchant exporter., Central Excise

[NEERAJ KUMAR, RANCHI]

Dear all,

one party (A manufacturer exporter) namely X wishes to export goods as merchant exporter. he wishes to procure goods from various parties , collect them in his factory premises and then get stuffed them in a container. Thereafter wishes to  get it sealed by the central excise officer and then export it. The party X will send  CT-1 to the concerned Range office of the manufacturer. 

Now in this connection the question is

(i) Who will sign the ARE-1, The original manufacturer only or the party X only or both

(ii) What will be the value in ARE-1, the assessable value of the original manufacturer, or the FOB value declared by the party X. 

An early reply please.

Regards

Neraj Kumar 

Posts / Replies

[Pradeep Khatri]

Already replied.

[shahid hashmi]

ARE-1 will be signed by Merchant Exporter and counter signed by Manufacturer of Goods.

The Assessable value  in ARE-1 will be as per contract with  the Original Manufacturer. Accordingly  amount of duty would be mentioned in CT-1 .