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TaxTMI 
What is difference bet'n export under CT-1 Bond or UT-1 Bond
Export under CT-1 Bond or UT-1 Bond
28 Mar 2012 
3 Replies 
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Export bond usage: CT-1 enables merchant exporters to obtain goods for export; UT-1 is reserved for manufacturer exporters.
CT-1 is a conveyance instrument enabling a merchant exporter to obtain goods from a manufacturer for export, and manufacturers may use CT-1 or their own bond to dispatch goods to end users through merchant exporters; UT-1 is a bond reserved for manufacturer exporters to export goods without payment of central excise duty, and merchant exporters cannot use UT-1. (AI Summary)
CT-1 is a conveyance instrument enabling a merchant exporter to obtain goods from a manufacturer for export, and manufacturers may use CT-1 or their own bond to dispatch goods to end users through merchant exporters; UT-1 is a bond reserved for manufacturer exporters to export goods without payment of central excise duty, and merchant exporters cannot use UT-1. (AI Summary)