https://www.taxtmi.com/forum/issue?id=109670 A merchant exporter need not be registered with Central Excise if they execute a Form B-1 bond with the jurisdictional Deputy/Assistant Commissioner or Maritime Commissioner in port cities; upon bond execution the Superintendent issues a CT-1 certificate permitting duty-free clearance for export. Merchant exporters should consult the Commissionerate technical section for bond execution and procedural guidance. A contemporaneous question remains whether a manufacturer may use its own annual Letter of Undertaking when the merchant exporter cannot provide CT-1. en-us Wed, 06 Jan 2016 12:00:32 +0530 Thu, 23 Jan 2025 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109670 A merchant exporter need not be registered with Central Excise if they execute a Form B-1 bond with the jurisdictional Deputy/Assistant Commissioner or Maritime Commissioner in port cities; upon bond execution the Superintendent issues a CT-1 certificate permitting duty-free clearance for export. Merchant exporters should consult the Commissionerate technical section for bond execution and procedural guidance. A contemporaneous question remains whether a manufacturer may use its own annual Letter of Undertaking when the merchant exporter cannot provide CT-1. Discussion-Forum Central Excise Wed, 06 Jan 2016 12:00:32 +0530 https://www.taxtmi.com/forum/issue?id=109670