TaxTMI 
TaxTMI 
One of my client has received a order from XYZ.As per order consignee is SEZ.As per Central Excise SEZ rules the goods supplied to SEZ is treated as export and can be cleared under ARE-1 under bond.We have not executed any UT/Bond with excise authorities.We have requested our customer XYZ to execute a bond with their Excise authorities and provide us CT-1. Pls clarify that for this transaction CT-1 is required or not.
Requirement of CT-1
25 Jul 2008 
1 Reply 
1205 Views Asked by
Guest 
CT-1 usage for supplies to SEZ units may mirror merchant export practice, enabling procurement on CT-1 under bond.
Supplies to SEZ units are treated as exports and can be cleared under ARE-1 under bond; by analogy with merchant export practice, manufacturers may permit procurement on CT-1 for goods destined to SEZs, subject to the usual bond-based excise compliance. (AI Summary)
Supplies to SEZ units are treated as exports and can be cleared under ARE-1 under bond; by analogy with merchant export practice, manufacturers may permit procurement on CT-1 for goods destined to SEZs, subject to the usual bond-based excise compliance. (AI Summary)