EXPORT PROSEDURE

[nandankumar roy]

DEAR SIR,

I SUPPOSED TO DO EXPORT THAT WILL BE MERCHANT EXPORT WHERE MERCHANT EXPORTED WILL NOT PROVIDE CT-1 BUT HE WILL PROVIDE PROOF OF EXPORT AND 'H' FORM ,AND EXPORT WILL BE AGAINST BOND WHICH I HAVE TO COLLECT FROM LOCAL AUTHORITIES . WHETHER IT IS POSSIBLE OR WHICH BOND I,E, B1 I HAVE TO TAKE AND GIVEN ANOTHER CONDITION IN CASE OF FAILURE TOM PROVIDE WITHIN 30 DAYS HE WILL PAY DUTY AMT TO US , IN THIS SITUATION WHETHER WE ARE ABLE TO PAY PAYABLE DUTY AFTER 30 DAYS FOR  ADJUST THROUGH CENVAT CREDIT OT BY PLA PAYMENT ONLY . PL CONFIRM AND PL ADVICE ON DOCUMENTATION PROCEDURE IF YOU.

YOUR COOPERATION REGARDING THIS MATTER WILL BE HIGHLY APPRECIATED.

NANDAN ROY

[DEEPAK SHARMA]

Once you wish to export the goods as a merchant exporter then if you procure goods from those unit who is not registered with Central Excise then you do not need to obtain CT-1 mere on production of form H it will be treated as proof of export.

When you procure excisable goods from those unit who is registered with Central Excise department then in case you have to execute a B-1 Bond at Commissioner office and after acceptance of bond you can obtain CT-1 form from the department in your manufacturer name who supply you excisable goods without payment of excise duty on the basis of CT-1. after well export done you are entitled to submit the proof of export to the office where bond executed within six month from the sailing of goods.

If you are unable to file B-1 Bond with the department than you can procure excisable goods on payment of duty and you manufacturer will indicate on invoice as well as ARE-1 form duty debit serial no. whether it is through Cenvat Account or PLA account morover they will also write on the both documents that Rebate claim shall be filed by the either manufacturer of goods or export of goods it depend upon your matual understanding.

Thanks

if any querry please contact

Deepak Sharma: 9871334472

AI Summary

Merchant Exporter Queries CT-1 Form Necessity; B-1 Bond Required for Excisable Goods from Registered Units A merchant exporter inquired about the export process without providing a CT-1 form, using proof of export and an 'H' form instead. They asked about executing a B-1 Bond and paying duties if export proof is delayed. The response clarified that if goods are procured from non-Central Excise registered units, a CT-1 form is unnecessary. For excisable goods from registered units, a B-1 Bond is required, and CT-1 can be obtained post-bond acceptance. If unable to file a B-1 Bond, goods can be procured with duty payment, and rebate claims depend on mutual agreement between the manufacturer and exporter.