TaxTMI 
TaxTMI 
I am a trader. I want to export goods. I am not registered in central excise. How can I avail exemption of excise duty. Is there any procedure that the manufacturer who is supplying me the goods doesn't charge me the excise duty on his invoice as is the case with the tax which is not charged in case we provide a Form 'H'.
Procedure to avail exemption of central excise during export by a merchant exporter that is trading export
30 Aug 2012 
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Merchant exporter bond permits suppliers to clear goods duty-free on CT certificate while exporter retains liability for proof of export.
Merchant exporters may enable supplier-manufacturers to clear goods without payment of central excise by executing a bond in Form B-1 and obtaining CT-1 certificates from the Superintendent of Central Excise. Registered merchant exporters with recognised export bodies may be exempt from additional security. The exporter debits estimated duty against the bond in CT-1 Part II, sends CT-1 to the manufacturer for duty-free clearance, and remains primarily liable for proof of export and any bond debits. The authority before whom the bond is executed controls submission of export proof. (AI Summary)
Merchant exporters may enable supplier-manufacturers to clear goods without payment of central excise by executing a bond in Form B-1 and obtaining CT-1 certificates from the Superintendent of Central Excise. Registered merchant exporters with recognised export bodies may be exempt from additional security. The exporter debits estimated duty against the bond in CT-1 Part II, sends CT-1 to the manufacturer for duty-free clearance, and remains primarily liable for proof of export and any bond debits. The authority before whom the bond is executed controls submission of export proof. (AI Summary)