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.

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.