Please confirm me that only a manufacturer file the ARE 1 or a Merchant Exporter also file the ARE 1. and what documentation or certification is required for it
30 July 2013
Both the manufacturer and the merchant exporter have to sign and file the ARE1 while moving the goods to the cusoms port.
For which the C.T 1 certificate will have to be sent to the manufacturer by the merchant exporter to avail the facility of non collection of excise in the invoice from the manufacturer side.
CAclubindia
