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    <title>Export Without Central Excise registration</title>
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    <description>Merchant exporters can export excisable goods without central excise registration by executing a B-1 bond with excise authorities to permit duty free procurement; CT-1 may be issued or deemed unnecessary depending on circumstances. Export requires VAT registration, IEC, Customs export formalities, and the export invoice should reference the bill of entry; local Superintendent (Technical) guidance is advisable.</description>
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      <description>Merchant exporters can export excisable goods without central excise registration by executing a B-1 bond with excise authorities to permit duty free procurement; CT-1 may be issued or deemed unnecessary depending on circumstances. Export requires VAT registration, IEC, Customs export formalities, and the export invoice should reference the bill of entry; local Superintendent (Technical) guidance is advisable.</description>
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