Export through merchant exporter from depot not registered under Excise

[Guest]

Dear Sir,

Please explain us whether we can carry out Export through merchant exporter from one of our Depot which is not registered under Central Excise.If yes please provide us the following procedure.Thanks & regards.

[Suryanarayana Sathineni]

Dear Friend,

Duty paid goods from a registered Dealer/Depot can be exported under Notification No. 19/2004-CE(NT) read with circular No. 294/97 Dated 25.01.1997.

In your case, if you want to export through a merchant exporter, in my view, there is no such procedure to export through either Registered / unregistered Depot.

Export through merchant exporter under CT1 is possible only from a manufacturing facility againswt ARE-1 with the signature of Both Mfr and the Merchant Exporter.

Best Regards

Suryanarayana

AI Summary

Merchant exporter transfers: export via merchant exporter requires ARE-1 from manufacturing premises, not depot-origin exports. Duty-paid goods held by a registered dealer or depot may be exported under the applicable export notification and circular, but there is no established procedure to export through a merchant exporter from a depot (registered or unregistered). Export through a merchant exporter under CT1 is possible only from a manufacturing facility against an ARE-1 bearing signatures of both the manufacturer and the merchant exporter.