B1 bond without excise duty from jobworker

[Asked by Guest]

Dear Sirs,

We would like to export directly our goods from our job worker factory in gujarat, although we have our own UT-1 with Asst comm of central excise and customs, for our factory exports, but now can we utilize the same UT-1 for duty free export from job worker.

Or If we can not utilize this then what is the alternative to export from our job worker factory without payment of duty, ? is it B1 bond ? through which we can get CT-1 issued from range office and export it using CT1, and then we submit proof of export in stipulated time.

Appreciate your expert advice in this regards.

thank you,

Mitesh

AI Summary

Export from job worker premises: use LUT to obtain CT-1 and export under principal's UT-1 after commissioner permission.
Export from a job worker's premises can be effected using the principal's existing UT-1 after obtaining permission from the jurisdictional commissioner and intimating the job worker's commissioner. A separate B1 bond is not necessarily required where a valid Letter of Undertaking is used to procure CT-1 from the range office; the CT-1 is to be provided to the job worker and export proof furnished within the prescribed time. Such exports are treated as merchant exports by the principal.