TaxTMI 
TaxTMI 
Hi All,
I am a new Merchant Exporter of Fabrics which is under duty charges, My annual trunover will be below Rs.20 lakh. How I have to get duty exemption certificate?
Central Excise
04 Jun 2016 
12 Replies 
2514 Views Asked by
Guest 
Excise liability on manufacturer: merchant exporters may use ARE 1 and self declaration for export clearance without separate duty certificates.
Merchant exporters need not obtain a separate duty exemption certificate for export clearance; excise liability rests with the manufacturer, and non registered exporters may rely on self declaration. Goods for export must be cleared under ARE 1 with declarations on non availment of CENVAT. If a bond was furnished, it is encashed on failure to export or released after submission of export proof. Fully exempt or nil rated products fall outside routine excise control, and SSI turnover exemption for manufacturers is a separate issue not governing merchant exporter clearance. (AI Summary)
Merchant exporters need not obtain a separate duty exemption certificate for export clearance; excise liability rests with the manufacturer, and non registered exporters may rely on self declaration. Goods for export must be cleared under ARE 1 with declarations on non availment of CENVAT. If a bond was furnished, it is encashed on failure to export or released after submission of export proof. Fully exempt or nil rated products fall outside routine excise control, and SSI turnover exemption for manufacturers is a separate issue not governing merchant exporter clearance. (AI Summary)