Dear Experts,
Kindly suggest in the below case:-
'A' is Manufacturer.
'B' is Marchent exporter- who is not registered with central excise.
'B' made a contract with 'A' to produce good & export directly from the factory of 'A' to the buyer of 'B'.
1. How 'A' can despatch the goods without payment of duty from his factory.
2.Who can execute B-1 Bond.
3.How can CT-1 will be arranged by 'B' OR it is not required.
4.Can 'A' use his own advance authorisation to fulfill obligation in this export.
Please provide reply with proper Rule/notification with procedure .
Remind-'B' is nor registered with central excise department.
Export Process: Duty-Free Dispatch, B-1 Bond Execution, CT-1 Necessity & Advance Authorization Explained A discussion on a forum addresses the export process involving a manufacturer ('A') and an unregistered merchant exporter ('B') under central excise. 'B' contracts 'A' to produce and export goods directly. Key issues include how 'A' can dispatch goods duty-free, who should execute the B-1 Bond, the necessity of CT-1, and the use of advance authorization. Responses suggest that 'A' can use his bond if 'B' provides a stamped ARE-1. If not, 'B' must register and execute a bond for CT-1. 'A' can use his advance authorization, and proof of export is required if 'A' uses his B1 Bond. (AI Summary)
TaxTMI 
TaxTMI 
