https://www.taxtmi.com/forum/issue?id=110457 Merchant exporters need not obtain a separate duty exemption certificate for export clearance; excise liability rests with the manufacturer, and non registered exporters may rely on self declaration. Goods for export must be cleared under ARE 1 with declarations on non availment of CENVAT. If a bond was furnished, it is encashed on failure to export or released after submission of export proof. Fully exempt or nil rated products fall outside routine excise control, and SSI turnover exemption for manufacturers is a separate issue not governing merchant exporter clearance. en-us Sat, 04 Jun 2016 18:06:26 +0530 Thu, 23 Jan 2025 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110457 Merchant exporters need not obtain a separate duty exemption certificate for export clearance; excise liability rests with the manufacturer, and non registered exporters may rely on self declaration. Goods for export must be cleared under ARE 1 with declarations on non availment of CENVAT. If a bond was furnished, it is encashed on failure to export or released after submission of export proof. Fully exempt or nil rated products fall outside routine excise control, and SSI turnover exemption for manufacturers is a separate issue not governing merchant exporter clearance. Discussion-Forum Central Excise Sat, 04 Jun 2016 18:06:26 +0530 https://www.taxtmi.com/forum/issue?id=110457