https://www.taxtmi.com/forum/issue?id=4706 CT-1 certificates may be issued on projected quantities, but any excess exports over the CT-1 quantity attract central excise duty payable by the merchant exporter. For unutilised quantities, the merchant exporter must obtain an Unutilised Certificate from the Central Excise/Range officer and submit it to the bond-accepting authority to account for the duty. The CBEC format indicates one-year validity for CT-1, though officers sometimes specify shorter periods. en-us Fri, 14 Sep 2012 11:17:04 +0530 Thu, 23 Jan 2025 15:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4706 CT-1 certificates may be issued on projected quantities, but any excess exports over the CT-1 quantity attract central excise duty payable by the merchant exporter. For unutilised quantities, the merchant exporter must obtain an Unutilised Certificate from the Central Excise/Range officer and submit it to the bond-accepting authority to account for the duty. The CBEC format indicates one-year validity for CT-1, though officers sometimes specify shorter periods. Discussion-Forum Central Excise Fri, 14 Sep 2012 11:17:04 +0530 https://www.taxtmi.com/forum/issue?id=4706