CT-1 Purchase & Export

Procurement without excise duty: export purchases require following the notification procedure; third-party CT-1 use raises compliance questions.
Whether procurement without payment of excise duty for export using CT-1 is permissible where the supplier is not excise-registered and whether a third party may purchase on behalf of an excise-registered exporter depends on the procedural framework set out in para 2 of the relevant notification, which prescribes the mechanism, formalities and documentation for procurement without payment of excise duty for export purposes. (AI Summary)