Excise--despatch under are-1 / ct-1 of trading house

when the goods are removed from factory without payment of duty for export against CT-1, stuffing is always done at manufacturer factory. 

ask the merchant exporter to intimate your range superintendent for visit the factory and supervise the inspection of export consignment and execute the clearance, ( such intimatino whould be sent to Range atleast 1 day in advance)

Thanks Mr Sharma. The party does not have a factory stuffing permission . He wants us to move the goods against his ARE- 1 and CT-1 under factory stuffing permission. Is it allowed?

Can u pls write a brief note on the procedure

thanks

factory stuffing is noting but a process within the inspection of cargo and sealing of container, so there is no specific permission required when its done within the factory of manufacture, before clearance, under supervision of range officer. 

as under export cargo the packages are to be sealed by range officer after inspection and match with ARE-1/invoice, here the container is deemed as master package, so sealing the container after stuffing the goods, ranks at par with verification of export cargo and sealing of goods, 

stuffing permission is needed when the goods are put under container at any other place other than manufacturer place or port of export , so that the range officer may visit there which is neither the registered place under excise or customs. 

Now self sealing is allowed at factory gate and  ARE 2  has to filed after 24 hrs of goods movement

under  merchantile exports

regards

shivanand