22 July 2013
C.T 1 is a certificate to be issued by the central excise dept against Bond executed with department. This CT-1 has to be obtained from the department by the merchant exporter and the same will have to be sent to the manufacturer. The manufacturer will send the excisable material without ED showing the bond no and CT1 number in the invoice. The manufacturer also has to prepare ARE1 and send to the merchant exporter. The ARE1 has to be signed by both. After export, the admission of proof of export will have to be sent to the manufacturer by the merchant exporter for the same CT1 quantity and value.
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