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Diffent between "Rebate Claim" and dile CT-1 Bond

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(Querist)
27 October 2007 Dear Friends,

Can any tell me what is diff between to export goods by "Rebate Claim" to file and do export by filing CT-1 Bond . How CT-1 Bond applicable?


Help me for this


Vimal rAval
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Dayal

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Dayal (Expert)
12 November 2007 Export goods by "Rebat Claim" means export under payment of duty and thereafter claiming refund of duty paid.

CT-1 is allowing contract manufacturers/ third party exports to export goods without payment of duty under bond. A bond is raised by the Exporter and then allocating specific duty amount to cover the value of exports.
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