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

CT 1 eligibility: manufacturer exporters require central excise registration; merchant exporters may obtain CT 1 for finished goods without registration.
Manufacturers procuring excisable packing or inputs under CT 1 generally must have Central Excise registration (Rule 9) to follow the CT 1 procedure; merchant exporters with valid RCMC may obtain CT 1 for finished goods exported as such without excise registration, but bonds remain necessary. RCMC/status holders can be exempted from furnishing security/surety though not the bond itself; Notification 20/2016 allows a Letter of Undertaking in place of security in specified cases. If packing material is not exportable as a finished good, procure under Removal of Goods at Concessional Rate rules or pay duty and claim rebate.