ct-1query by manufacturer export

[satbir singhwahi]

The Manufacturer exporter of Hosiery goods not registered with excise is claiming Drawback. The supplier of Hangers is issuing excise invoice . Whether CT 1 can be issued by Manufacturer exporter if availing Drawback to hanger supplier.

[Rajagopalan Ranganathan]

Sir,

CT-1 Certificate is issued for procurement of excisable goods without payment of duty for using the same in the manufacture of export goods. If you issue CT-1 certificate to manufacturer of hangers then you cannot claim drawback of excise duty paid on hangers since you have procured hangers without payment of duty under CT-! procedure.

[satbir singhwahi]

Sh. Rajgopalan JI

​Thks for reply

1. I want to clarify on duty free purchase of hangers, how the drawback will be adjusted .(the calculation how to be made)

2. whether registration with excise dept is prior condition.

AI Summary

Exporter Seeks Clarification on CT-1 Certificate Issuance and Drawback Claim for Hangers Under Excise Rules. A manufacturer exporter of hosiery goods, not registered with excise, is seeking to claim a drawback while procuring hangers from a supplier issuing excise invoices. The query involves whether a CT-1 certificate can be issued to the hanger supplier if the exporter is availing of the drawback. The response clarifies that issuing a CT-1 certificate allows procurement without duty payment, thus disqualifying the exporter from claiming a drawback on the excise duty paid for hangers. Further clarification is sought on the adjustment of the drawback and the necessity of excise registration.