Central Excise query

[R Ranganathan]

How can I, being a trader, take advantage of excise duty exemption, if I purchase an excisable commodity from a manufacturer and sell it to an exporter? Thanks.

AI Summary

No Excise Duty Exemption for Traders Selling to Exporters; Direct Manufacturer-Exporter Sales Use Form CT-1 for Exemption. A trader inquires about excise duty exemption when purchasing excisable goods from a manufacturer to sell to an exporter. One respondent suggests the trader can pass on the credit of duty. Another clarifies that if the exporter buys directly from the manufacturer, they can use form CT-1 for exemption. However, when a trader is involved, there is no provision for excise duty exemption under current regulations. It is confirmed that purchasing excisable goods without paying duty is not possible under the Central Excise Act, 1944.