https://www.taxtmi.com/forum/issue?id=4624 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. en-us Thu, 30 Aug 2012 22:23:31 +0530 Thu, 23 Jan 2025 15:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4624 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. Discussion-Forum Central Excise Thu, 30 Aug 2012 22:23:31 +0530 https://www.taxtmi.com/forum/issue?id=4624