A.r.e1

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gautam (Querist)
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06 June 2014 dear sir i want to know how to obtain ct-1certificate from excise office . 1.ct-1certificate for the period or for a specific amount i.e. bond value w 2. who apply to the excise office manufacturer or merchant exporter. 3. practical procedure of ct-1. 4. what is the requirement for obtain ct-1certificate and eligibility for apply a.r.e.1 . All procedure w.r.t to sale without levy of excise duty. . please give reply in practical approach. thanks & regards gautam gupta

Arun Kumar Singh

Arun Kumar Singh (Expert)
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16 June 2014 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 Star 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 proforma 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 well 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.