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    <title>Stock Transfer from One Unit to another unit for export ED</title>
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    <description>Inter unit transfer of PFAD for export should not be processed via CT 1; CT 1 applies to specified procurement without duty for certain undertakings. Transfers destined for export ought to follow the concessional removal regime under central excise rules permitting removal at concessional rate, with the corresponding compliance and documentation, and therefore issuance of CT 1 is not required for such export bound stock transfers.</description>
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      <description>Inter unit transfer of PFAD for export should not be processed via CT 1; CT 1 applies to specified procurement without duty for certain undertakings. Transfers destined for export ought to follow the concessional removal regime under central excise rules permitting removal at concessional rate, with the corresponding compliance and documentation, and therefore issuance of CT 1 is not required for such export bound stock transfers.</description>
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