Our client is a merchant exporter and is not registered under Central Excise. Now that they have purchased from a manufacturer, the manufacturer is demanding CT-1 form for removing those goods. These goods are very urgently required by our client and hence cannot afford to follow excise registration and CT-1 procedure. Is it possible to remove the goods from the factory by paying excise duty as CT-1 form is not available? Or is there any alternate method?
First keep in mind that urgency needs cost. Though in the Central Excise there is provision vide Rule 18 in which the refund (rebate) of duty paid on the final exported goods may be sought. The details have been ushered in the Notification No. 19/2004-CE(NT) dated 06.09.2004. In this procedure the goods shall be exported directly on the strength of ARE-1 from the place of manufacturer to the port of export on payment of appropriate duty. On after export, the refund of duty paid may be sought either by the manufacturer or by merchant exporter. In this procedure no need of CT1 for merchant exporter. For further query, feel free to write email@example.com (M-09350048731) or visit, HNO. 2489/8,Faridabad(Haryana).