TaxTMI 
TaxTMI 
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.
ct-1query by manufacturer export
05 Feb 2015 
2 Replies 
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CT-1 certificate prevents drawback claims where inputs are procured duty free under the CT-1 procedure by manufacturer-exporter.
A CT-1 certificate permits procurement of excisable goods without payment of duty for use in manufacture of export goods; if inputs (such as hangers) are procured under CT-1 and duty is not paid, the exporter cannot claim excise-duty drawback on those inputs, and questions remain about how drawback calculation and excise registration requirements interact with duty-free procurement. (AI Summary)
A CT-1 certificate permits procurement of excisable goods without payment of duty for use in manufacture of export goods; if inputs (such as hangers) are procured under CT-1 and duty is not paid, the exporter cannot claim excise-duty drawback on those inputs, and questions remain about how drawback calculation and excise registration requirements interact with duty-free procurement. (AI Summary)