Are 1 form

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Mandeep Kumar (Querist)
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22 February 2012 what is the difference between ct 1 bond and are 1 form ?

and in case of merchant export, are 1 form should be fill by merchant exporter or manufacturer exporter ?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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22 February 2012 CT -1 is only one of the document called "Certificate for procurement of excisable goods for export without payment of duty" this document can be exercise only when an manufacture file bond with deputy comm of central excise & custom.which is supported by bank guarantee only. this certificate id prepared by spdt. of range . normally this is used by 100% EOU. units.

ARE-1 :

for removal of excisable goods for export by air/sea/post/land.

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