TaxTMI 
TaxTMI 
Respected Sir,
As regarding above subject, one of my clients is a merchant exporter who purchases goods from an exciseable unit against CT-1 BOND & exports, then is he eligible 4 customs drawback or not.Please reply.
ELIGIBILITY OF DRAWBACK
28 Apr 2016 
6 Replies 
2341 Views Asked by
Drawback eligibility: merchant exporters buying under CT 1 face conflicting views on entitlement and shipping bill disclosure.
Whether a merchant exporter who purchases excisable goods under a CT 1 bond and exports them may claim duty drawback is contested: one view treats the merchant as the ultimate exporter eligible to claim drawback if declared in the shipping bill and assessed under drawback rules (including All Industry Rate), while an opposing view holds that goods received duty free under CT 1 preclude a drawback claim. (AI Summary)
Whether a merchant exporter who purchases excisable goods under a CT 1 bond and exports them may claim duty drawback is contested: one view treats the merchant as the ultimate exporter eligible to claim drawback if declared in the shipping bill and assessed under drawback rules (including All Industry Rate), while an opposing view holds that goods received duty free under CT 1 preclude a drawback claim. (AI Summary)