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    <title>Export through merchant exporter from depot not registered under Excise</title>
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    <description>Duty-paid goods held by a registered dealer or depot may be exported under the applicable export notification and circular, but there is no established procedure to export through a merchant exporter from a depot (registered or unregistered). Export through a merchant exporter under CT1 is possible only from a manufacturing facility against an ARE-1 bearing signatures of both the manufacturer and the merchant exporter.</description>
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      <description>Duty-paid goods held by a registered dealer or depot may be exported under the applicable export notification and circular, but there is no established procedure to export through a merchant exporter from a depot (registered or unregistered). Export through a merchant exporter under CT1 is possible only from a manufacturing facility against an ARE-1 bearing signatures of both the manufacturer and the merchant exporter.</description>
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