https://www.taxtmi.com/forum/issue?id=109447 When a merchant exporter effects export, a bond must be furnished; a manufacturer may execute that bond on the merchant exporter's behalf, in which case Form ARE-1 and the bond application will be in the manufacturer's name and the manufacturer becomes responsible to account for the exported goods. If the merchant exporter furnishes its own bond and CT-1, it prepares and signs ARE-1 and sends CT-1 and ARE-1 to the manufacturer, who clears goods without duty quoting CT-1 and the counter signed ARE-1. Deemed exports and direct manufacturer exports use ARE-3 or ARE-2 procedures respectively. en-us Tue, 24 Nov 2015 17:53:49 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109447 When a merchant exporter effects export, a bond must be furnished; a manufacturer may execute that bond on the merchant exporter's behalf, in which case Form ARE-1 and the bond application will be in the manufacturer's name and the manufacturer becomes responsible to account for the exported goods. If the merchant exporter furnishes its own bond and CT-1, it prepares and signs ARE-1 and sends CT-1 and ARE-1 to the manufacturer, who clears goods without duty quoting CT-1 and the counter signed ARE-1. Deemed exports and direct manufacturer exports use ARE-3 or ARE-2 procedures respectively. Discussion-Forum Central Excise Tue, 24 Nov 2015 17:53:49 +0530 https://www.taxtmi.com/forum/issue?id=109447