https://www.taxtmi.com/forum/issue?id=120439 A merchant exporter may obtain an Advance Authorization to import raw materials duty free by declaring a supporting manufacturer who consumes those inputs. The merchant exporter retains ownership, sends materials to the supporting manufacturer under bond/challan/CT 3/ARE 3 procedures, receives finished goods, and exports them to meet the license's export obligation. en-us Wed, 10 Sep 2025 12:41:00 +0530 Thu, 11 Sep 2025 18:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120439 A merchant exporter may obtain an Advance Authorization to import raw materials duty free by declaring a supporting manufacturer who consumes those inputs. The merchant exporter retains ownership, sends materials to the supporting manufacturer under bond/challan/CT 3/ARE 3 procedures, receives finished goods, and exports them to meet the license's export obligation. Discussion-Forum Customs Wed, 10 Sep 2025 12:41:00 +0530 https://www.taxtmi.com/forum/issue?id=120439