TMI BlogUn registered marchant exporter under central excise.X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts, Kindly suggest in the below case:- A is Manufacturer. B is Marchent exporter- who is not registered with central excise. B made a contract with A to produce good export directly from the factory of A to the buyer of B . 1. How A can despatch the goods without payment of duty from his factory. 2.Who can execute B-1 Bond . 3.How can CT-1 will be arr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anged by B OR it is not required. 4.Can A use his own advance authorisation to fulfill obligation in this export. Please provide reply with proper Rule/notification with procedure . Remind- B is nor registered with central excise department. - Reply By CS SANJAY MALHOTRA - The Reply = Dear Mr. Soni, Please refer to Issue ID 109842. Similar to your query. Note that Advance Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isation benefit is based on Actual User Condition and is available to person who has imported goods as he has to fulfill Export Obligation. - Reply By Narendra Soni - The Reply = Thanks Mr.Sanjay. Please suggest for the below only:- 3.How can CT-1 will be arranged by B OR it is not required when B is not registered with central excise department. 4.There is no movement of Raw mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial or finished goods between both the parties. A Manufactures goods from his own imported raw material, and used his own Advance authorisation for fulfill EO against it.hence actual user condition will fulfill. - Reply By CS SANJAY MALHOTRA - The Reply = Dear Mr. Soni, Do take up with Mr. A so that he may use his bond, but you must supply him with the copy of ARE-1 duly stamped by yo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u. If above is not agreed upon, CT-1 has to be arranged at B's end and for this B's has to register with Central Excise, Execute Bond with them against which CT-1 will be issued. If Mr. A has imported and manufactured material, then his Advance Authorization will be mentioned on Shipping Bill and Mr. A can use his Bond against ARE-1 given by Mr. B. Mr. B to ensure that the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of Mr. A shall be mention as Supporting Manufacturer besides his AA on Shipping Bill. - Reply By Mahir S - The Reply = Yes Sir, and further to add that if A uses his B1 Bond , then A shall be liable for submission of Proof of export. - Reply By CS SANJAY MALHOTRA - The Reply = Dear Mr Mahir, Yes, agree with you. Thanks - Un registered marchant exporter under central excise. - Query S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tarted By: - Narendra Soni Dated:- 13-2-2016 Central Excise - Got 5 Replies - Central Excise - Discussion 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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