regarding merchnat export

[vinit goyal]

Dear Sir and seniors

Thanks for resolve my queries related to excise !!

I have a another queries related to merchant exporter

We have a merchant exporter and procure the good from manufacturing unit under ARE-1 against CT-1 and after that we store the material in own warehouse and does not make any change in cartoon/packages

Example we obtain CT-1 In November and we received particial good under ARE-1 in December and store the good in own warehouse and then export the good in the month of Jan Month. So is it legally possible ??

then we do exprot as per requirement within 6 months from removal of goods from manufactures factory

so is it possible to store the good in own warehouse as merchant exporter ?? or export the good directly from the manufacture factory ??

Pl advise me with any case law or rule if possible,

Regards

CS Vinit Goyal

M-9999426498

[Mahir S]

Sir,

You can avail either of the procedure mentioned in your last paragraph.

Please refer rule 19 (1) of Central Excise Rules, 2002.

[PAWAN KUMAR]

Dear Sir,

The reply of Sh.Naveed ji is correct. The option is available with the merchant-exporter wish to export immediately or after some times. But as per the conditions, the goods must be exported within six months from the date of removal from the factory of manufacture.

[vinit goyal]

Dear Sir

whether Is it confirm state that a merchant exporter can export the goods from his own warehouse under CT-1 ??

We do export from our own warehouse as a merchant exporter but some experts says that it should be export from the manufacturer premises or approved premises of manufacturer not from the merchant exporter warehouse

and another situation that if we open the cartoon in our warehouse for checking purpose and repack the same that is amount to re-packing and require license for as a manufacturer exporteras well as merchant exporter ???

so that is a issue a lot of confusion and does not reach appropriate answer

if any case law or section/rules prescribed pl suggest me

Regards

CS Vinit Goyal

[Mahir S]

Sir,

Please refer Para 02 of Board’s Circular no.952/13/2011 – CX dated 08.09.2011.

Also refer following para of Noti. No. 42/2001 (CE) (NT) dated 26.06.2001:-

Para 2 (iii) pertaining to Procedure regarding Dispatch of goods by self-sealing and self-certification and also Para 1 (iii) pertaining to Condition for export.

You may also seek written clarification for your queries from the department by approaching the CT-1/Bond issuing authority

[DR.MARIAPPAN GOVINDARAJAN]

Thanks for giving clear explanation in this regard,

AI Summary

Merchant exporter export conditions: goods may be exported from merchant warehouse if exported within prescribed period and procedures are followed. Merchant exporters may export goods from their own warehouse or directly from the manufacturer provided the goods are exported within the prescribed period from the date of removal under CT-1/ARE-1. Stored consignments must comply with self-sealing and self-certification dispatch procedures; unpacking or repacking beyond simple handling may amount to manufacture, potentially requiring a manufacturer's licence. Seek written clarification from the CT-1/bond issuing authority and consult the departmental circulars and notification paragraphs governing dispatch and export conditions.