We have the manufacturer unit and the merchant exporter exports goods from their end and not from manufacturer end. The exporter issue the CT-1 form and sent one copy to manufacturer unit, so please guide that what to do of that CT-1 form which sent to manufacturer unit. whether it submit to excise or what ? please explain complete procedure?
17 January 2016
The merchant exporter shall send CT-1 form to the manufacturer from whom goods are to be procured for export without payment of duty. Before sending CT-1, merchant exporter should debit estimated amout of duty liability. This amount is required to be specified in part II form CT-1. On the basis of this CT-1 manufacturer can clear gods for export without payment of duty by making suitable enties in part II of CT-1.