CAN WE AVAIL CT-FORM WITHOUT EXCISE REGISTRATION?

[ZIAULLAH THIRUVALLUR]

Dear Sirs,

I am looking at purchasing packaging material (which is excisable) to be used for packing product meant for export purpose .

I would not like to pay any Excise Duty towards the Packaging Material and, thereby, I am willing to obtain CT forms by executing CT bond with the Central Excise.

I would not like to pay any Security/Surety towards the CT Bond to be executed with the Central Excise which needs to be furnished in order to obtain the CT Forms.

Thereby, I am proceeding with obtaining a RCMC (Registration Cum Membership Certificate) with the EPC (Export Promotion Council) which gives me the benefit of obtaining CT Forms from Central Excise by executing CT Bond without any Security / Surety.

My only question is that can I obtain the aforesaid CT Forms without holding an Excise Registration.

I thank the Honourable Experts for supporting my query.

With Best Regards,

Engr. Ziaullah Thiruvallur

Director

M/s United Agro Food Industries.

AI Summary

Discussion on CT Forms for Export: Is Excise Registration Necessary or Can EPC Registration Suffice? A forum participant inquired about obtaining CT forms for excisable packaging materials intended for export without holding an Excise Registration. The discussion involved multiple experts providing insights. Some experts asserted that Excise Registration is necessary to obtain CT forms, while others suggested that registration might not be required if the exporter is registered with the Export Promotion Council (EPC) and holds a Registration Cum Membership Certificate (RCMC). It was clarified that a bond must be executed, but security or surety might be waived for EPC-registered exporters. The discussion also touched on the procedural complexities and alternatives for procuring duty-free materials.