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TMI BlogCONDITION OF EXPORT THROUGH CT-1X X X X Extracts X X X X X X X X Extracts X X X X ..... DEAR EXPERTS, 1. IS IT COMPULSORY CONDITION THAT EXPORT SHOULD BE CLEARED FROM MANUFACTUREING PREMISES THROUGH CT-1 . 2. CAN A MERCHANT EXPORTER BROUGHT THE GOODS FROM MANUFACTURER IN OWN PREMISES THROUGH CT-1 AND STUFFING THE CONTAINOR. PL QUATE ANY NOTIFICATION OR RULE AND ALSO CLERIFY SR. NO. 4 OF CIRCULAR NO. 952/13/2011-CX THANKS - Reply By DEEPAK SHARMA - The Reply = A merc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hant exporter can procure excisable goods from various manufacturing unit on independent CT-1 , they can gather all excisable goods from various manufacturer at their warehouse for the purpose of export the full container. and than invite jurisdictional officer to stuff the container. - Reply By Pradeep Khatri - The Reply = Mr. Deepak Sharma has provided a appropriate reply to your query. - Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply By RAM NAUDIYAL - The Reply = What is independent CT-1 and procedure to clear the exciasable goods from Merchant warehouse. - Reply By Pradeep Khatri - The Reply = The Merchant exporter is required to execute a bond in Form B-1 ,so that goods can be cleared by thE supplier manufacturer to Mertchant exporter without payment of duty. Merchant Exporter registered with recognised EPC and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tar Export House do not have to furnish any security/surity while executing bond, unless they have come to the adverse notice of department - CBE C circular No. 613/4/2001-CX dated 31-01-2002, confirmed in CBE C circular No 711/27/2003-CX dated 30-04-2003. If bond is executed by Merchant Exporter, he will obtain certificates in form CT-1 from Superintendent of Central Excise on the basis of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roforma Invoice provided by the supplier manufacturer to merchant exporter. The exporter shall ensure taht debit in bond does not exceed the credit available in the bond any time. Forms of bond, letter of undertaking and CT-1 certificate have been given in Notification No 42/2001-CE(NT) . If export is through merchant exporter ARE-1 form should be signed both by Merchant Exporter and as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as manufacturer exporter. If goods are exported under bond of merchant exporter only he will be liable for action. Duty cannot be demanded from the supplier manufacturer. Control over bond is exercise by the authority before whom the bond is executed and all proof of export have to be submitted to that authority The bond can be executed with any one of the following:- Maritime Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners Asstt./Dy. Commissioner under whose jurisdiction the factory is situated Asstt./Dy. Commissioner (Export) as officer authorised by Board. The ARE-1 should clearly indicate the full postal address of authority before whom the bond is executed, so that documents are submitted/transmitted to him for proof of export. Procedure of CT-1 certificate:- After execution of bond, merch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant exporter has to obtain CT-1 certificate from excise office. The merchant exporter can obtain CT-1 form in lot of 25. Part I of the form is certified by the Range Superintendent of Central Excise regarding bond executed. The merchant exporter shall send CT-1 form to the manufacturer from whom goods are to be produced for export without payment of excise duty. Before sending CT-1, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Merchant Exporter should debit estimate amount of duty liability against the Bond. This amount is required to be specified in part II of the CT-1 form. On the basis of this CT-1 , the manufacturer can clear goods for export without payment of duty by making suitable entries in part II of CT-1 . This provisional debit will be covered into actual debit after the goods are cleared from the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of manufacturer. Chapter 7 part II para 6.2 and 6.2.1 of CBE C Manual, 2005. - Reply By RAM NAUDIYAL - The Reply = Sir, Should Export sale compulsary from Manufacturer Premises against CT-1 as per rule. We are doing follow this procedure at now. No permission is granted to Manufacturer by Custom Department for stuffing the containor. That 's why we want to take the goods in our premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for stuffing the containor. Can we do it against CT-1 ? Will it not be violation of CT-1 rule. Pl advice and clerify procedure. If we take the goods to our premises then who will sign the ARE-1 ? and who will issue invoice for ARE1 ? - CONDITION OF EXPORT THROUGH CT-1 - Query Started By: - RAM NAUDIYAL Dated:- 26-8-2012 Central Excise - Got 5 Replies - Central Excise - Discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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