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Querist : Anonymous

Querist : Anonymous (Querist)

02 March 2016 DEAR SIR ONE OF OUR DEALER IS NOT REGISTER IN EXCISE BUT INTERSTED TO PURCHASE MATERIAL AND TAKE DELIVERY IN MUMBAI PORT FOR EXPORT AND ASKING US TO GIVE ARE-1 AND HE WILL PROVIDE US CUSTOM CLEARANCE PROOF OF EXPORT

BUT HE IS NOT AVIAL TO GIVE ct-1/ sez

SO IS IT POSSIBLE OR NOT

IF YES THEN HOW

PLEASE HELP

K GARG 9845880630

Querist : Anonymous

Querist : Anonymous (Querist)

05 March 2016 pl help meeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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24 July 2024 If your dealer is not registered under Excise but wishes to purchase material from you for export and obtain delivery at Mumbai port, here are the steps you can consider:

### Export Procedure without CT-1/SEZ Proof:

1. **ARE-1 Preparation**:
- As the manufacturer or supplier, you will need to prepare an ARE-1 (Application for Removal of Excisable Goods for Export by Air/Sea) document. This document certifies that the goods are being removed for export and includes details of the consignment, such as description, quantity, value, destination, etc.
- Make sure to mention Mumbai port as the place of removal.

2. **Customs Clearance Proof**:
- Your dealer should provide you with proof of customs clearance upon export. This typically includes documents such as:
- Shipping Bill: A document filed by the exporter with customs, detailing the nature, quantity, and value of goods being exported.
- Bill of Lading/Airway Bill: Issued by the carrier (shipping line or airline) as a receipt of goods and evidence of the contract of carriage.
- Customs Export Declaration: A declaration made by the exporter or their agent to customs authorities providing details of the export goods.

3. **Excise Duty Refund (if applicable)**:
- Since your dealer is not registered under Excise, they cannot provide a CT-1 or SEZ proof. However, if they provide proof of export (customs clearance documents), you can claim refund of Excise Duty paid on inputs or on goods being exported under Rule 18 of Central Excise Rules, 2002.
- The refund can be claimed based on the ARE-1 and proof of export submitted to the Excise authorities.

### Key Points to Consider:
- **ARE-1 Responsibility**: It is your responsibility as the manufacturer/supplier to ensure correct preparation of ARE-1 and compliance with Excise rules.
- **Documentation**: Ensure all required export documentation (ARE-1, shipping bill, etc.) is accurately prepared and maintained.
- **Excise Duty Refund**: You can claim Excise Duty refund based on proof of export provided by the dealer.

### Conclusion:
While the dealer cannot provide a CT-1 or SEZ proof since they are not registered under Excise, they can still purchase goods from you for export purposes. You will need to prepare an ARE-1 for the goods and ensure they provide proof of customs clearance upon export. This approach allows you to comply with Excise requirements and potentially claim Excise Duty refund based on proof of export submitted. If in doubt, consulting with a customs or export expert would be advisable to ensure compliance with all regulatory requirements.

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