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Issue ID: 295
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Purchase of goods without excise duty

Date 06 Dec 2006
Replies 1 Reply
Views 1751 Views
Asked by
Procurement without excise duty limited: only merchant exporters with Bond and CT-1 or manufacturers qualify.
A trader may procure excisable goods without payment of duty only by operating as a merchant exporter who executes a Bond and obtains a CT-1 certificate; other duty-free procurement routes generally require the procurer to be a manufacturer. (AI Summary)

Can a trader purchase goods without excise duty from a manufacturer in India and sell to an exporter against AEPC/CLE licence?

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