https://www.taxtmi.com/forum/issue?id=2516 Proof of export under the CT-1 regime depends on the ARE-1 form addressed to the CT-1 issuing authority; the merchant exporter issues CT-1 and forwards ARE-1 which the manufacturer countersigns. The obligation to produce Proof of Export ordinarily rests with the merchant exporter. If ARE-1 is addressed to the authority in the manufacturer's jurisdiction, the manufacturer may produce PoE without a BRC; otherwise self attested PoE copies should be supplied to the manufacturer. BRC is required only when PoE cannot be produced within the stipulated time or documents are missing. en-us Mon, 20 Dec 2010 13:27:34 +0530 Thu, 23 Jan 2025 15:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2516 Proof of export under the CT-1 regime depends on the ARE-1 form addressed to the CT-1 issuing authority; the merchant exporter issues CT-1 and forwards ARE-1 which the manufacturer countersigns. The obligation to produce Proof of Export ordinarily rests with the merchant exporter. If ARE-1 is addressed to the authority in the manufacturer's jurisdiction, the manufacturer may produce PoE without a BRC; otherwise self attested PoE copies should be supplied to the manufacturer. BRC is required only when PoE cannot be produced within the stipulated time or documents are missing. Discussion-Forum Central Excise Mon, 20 Dec 2010 13:27:34 +0530 https://www.taxtmi.com/forum/issue?id=2516