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 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.