https://www.taxtmi.com/forum/issue?id=110169 Manufacturers procuring excisable packing or inputs under CT 1 generally must have Central Excise registration (Rule 9) to follow the CT 1 procedure; merchant exporters with valid RCMC may obtain CT 1 for finished goods exported as such without excise registration, but bonds remain necessary. RCMC/status holders can be exempted from furnishing security/surety though not the bond itself; Notification 20/2016 allows a Letter of Undertaking in place of security in specified cases. If packing material is not exportable as a finished good, procure under Removal of Goods at Concessional Rate rules or pay duty and claim rebate. en-us Sun, 10 Apr 2016 19:44:34 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110169 Manufacturers procuring excisable packing or inputs under CT 1 generally must have Central Excise registration (Rule 9) to follow the CT 1 procedure; merchant exporters with valid RCMC may obtain CT 1 for finished goods exported as such without excise registration, but bonds remain necessary. RCMC/status holders can be exempted from furnishing security/surety though not the bond itself; Notification 20/2016 allows a Letter of Undertaking in place of security in specified cases. If packing material is not exportable as a finished good, procure under Removal of Goods at Concessional Rate rules or pay duty and claim rebate. Discussion-Forum Central Excise Sun, 10 Apr 2016 19:44:34 +0530 https://www.taxtmi.com/forum/issue?id=110169