05 February 2013
Dear sir, we have got order from our customer for the purpose of export Against CT-1 Bond and they issuing us(form H), my query is 1.who will prepare the ARE-1 ? 2.whose serial no should be followed for this CT-1 Export? 3.whether the ARE-1 serial no should follow same for direct export(LUT) & Deemed export(CT-1)? Please clarify my query...
06 February 2013
1. Manufacturer will prepare the ARE-1. 2. Merchant exporter will execute the bond for export the goods without payment of duty. After that excise department will issue the CT-1 to merchant exporter for removing the goods without payment of duty for export. 3. ARE-1 will be issue by the manufacturer premises from sl. NO.