https://www.taxtmi.com/forum/issue?id=109877 If the merchant exporter is unregistered, the manufacturer may dispatch goods duty free using the manufacturer's bond and the merchant's duly stamped ARE 1, but the manufacturer will be liable for submission of proof of export. Alternatively the merchant must register, execute the bond and obtain CT 1. If the manufacturer has used imported inputs under an Advance Authorisation, he may utilise that authorisation by noting it on the shipping bill and being named as supporting manufacturer. en-us Sat, 13 Feb 2016 17:18:29 +0530 Thu, 23 Jan 2025 15:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109877 If the merchant exporter is unregistered, the manufacturer may dispatch goods duty free using the manufacturer's bond and the merchant's duly stamped ARE 1, but the manufacturer will be liable for submission of proof of export. Alternatively the merchant must register, execute the bond and obtain CT 1. If the manufacturer has used imported inputs under an Advance Authorisation, he may utilise that authorisation by noting it on the shipping bill and being named as supporting manufacturer. Discussion-Forum Central Excise Sat, 13 Feb 2016 17:18:29 +0530 https://www.taxtmi.com/forum/issue?id=109877