We are registered as a manufacturer with central excise,we wish to export the goods and for that we wish to purchase the said goods from party under c.t.1. My question is that (1)Even if we are registered with c.ex. dept as a manufacturer ,can we purchase goods under c.t.1. (2)What is exact procedure to go get c.t.1 from department. (3)What is the record and procedure to to maintain for entire transation? (4)How can we export this drum?what is export procedure,documantation for this transcation.
Please provide me proper guidline regarding this matter.
27 June 2012
1. Manufacturer can purchase the goods under CT-1. 2. After execution of bond, merchant cum-manufacturer exporter has to obtain CT-1 certificates from excise office. the exporter can obtain CT-1 forms in lot of 25. part 1 of the form is certified by superintendent of CE regarding bond executed. It is not necessary to obtain CT-1 for each consignment separately. CT-1 forms in lot of 25 should be issued to merchant exporter covering period of one to three months, depending on his track record. The merchant exporter shall send CT-1 form to the manufacturer from whom goods are to be procured for export without payment of excise duty.