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

AI Summary

Merchant Exporters Can Store Goods in Warehouse for Export Within Six Months Under Central Excise Rules A merchant exporter sought clarification on the legality of storing goods in their warehouse before export, after procuring them under ARE-1 against CT-1 from a manufacturing unit. They queried whether it is permissible to export goods from their warehouse or if it must be done directly from the manufacturer's premises. Responses indicated that both options are viable under Central Excise Rules, provided the goods are exported within six months from removal. Concerns about repackaging and the need for a manufacturing license were also raised, with advice to consult relevant circulars and seek written clarification from authorities.