TaxTMI 
TaxTMI 
Dear Sirs,
Please give brief explanation about the Central Excise CT1 Procedure.
Central Excise CT1 & ARE1 Latest procedure.
22 Sep 2016 
5 Replies 
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CT-1 certificate requirement for merchant-exporters enables tax-exempt procurement for export with export proof and duty-drawback options.
Merchant-exporters must obtain CT-1 certificates to procure goods from factories or warehouses; certificates are issued in recurring batches by the Maritime Commissioner or the Assistant/Deputy Commissioner of Central Excise having jurisdiction and need not be obtained for each consignment. VAT/CST is not chargeable on such procurements; where CST applies, sales are to be against Form H. Proof of export is required from the merchant-exporter. Air duty drawback may be claimed by either party via a no-objection certificate, and status holders need not furnish security or surety. (AI Summary)
Merchant-exporters must obtain CT-1 certificates to procure goods from factories or warehouses; certificates are issued in recurring batches by the Maritime Commissioner or the Assistant/Deputy Commissioner of Central Excise having jurisdiction and need not be obtained for each consignment. VAT/CST is not chargeable on such procurements; where CST applies, sales are to be against Form H. Proof of export is required from the merchant-exporter. Air duty drawback may be claimed by either party via a no-objection certificate, and status holders need not furnish security or surety. (AI Summary)