Export Procedure for Merchant Exporter & duty drawback

[Guest]

We are running a Private Limited Company, having IEC as Merchant Exporter. We don’t have Central Excise Registration. Now we get an export order from Europe. In order to manufacture the product, we purchase Vat & excise duty paid raw material from market (Polypropylene) and supplied to the manufacturer for production on job work basis. They will charge us on conversion only. Our job worker is a Central Excise exempted unit and hence not having any Central Excise Registration.  

We want to export the product with duty drawback claim from manufacturers place or any approved premises. Please refer a guide or any circular/notification which guide us about the export procedure and procedure for claiming duty drawback. We have gone through the procedure where the merchant exporter exports by procuring goods from manufacturer without duty by giving him form CT-1  (where he is having central excise registration) and export it by giving B1 Bond to CE without duty. But I don’t find any guide where the manufacturer is working on job basis and not having any CE Registration and where the merchant exporter is supplying the material.

Please guide me.

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

Whether you have guidance in this matter? If no please inform me.

AI Summary

Duty drawback eligibility where merchant exporter supplies duty paid inputs to an unregistered job worker for export manufacture. A merchant exporter without Central Excise registration supplies VAT and excise paid inputs to an excise exempt, unregistered job worker for conversion and seeks to export the finished goods from the manufacturer's or an approved premises while claiming duty drawback; the core question is whether duty drawback and export under bond procedures applicable when manufacturers hold Central Excise registration (CT 1 and B1 bond) are available where the job worker lacks excise registration.