One commercial invoice for export under ct-1 & ut-1/rebate

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MANGESH (Querist)
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10 June 2013 Respected All Seniors, Experts,
"A" & "A1" is the same company of the one Director & the locations are different for both companies. "A" is located in Mumbai & "A1" is in Thane. "A" is registered with Excise as "Manufacturer Exporter" & "A1" is as "Merchant Exporter" & for both registration numbers are different & they are having only 01 Bank (Current) account for the payment of all transactions. They are doing project export of Machineries to foreign countries. The whole control is with the "A" company for Export.
"XYZ of Sri Lanka" is the foreign customer of the "A" company. "PQR" Machines is exporting in 15 packages to the said customer. 10 packages are manufactured in "A" company, Mumbai & 05 packages are bought from other vendor under CT-1 in the account of "A1" company, Thane.
1. Only One Export/Commercial invoice is making in the name of "A" Company, Mumbai for 15 packages.
2. Excise invoice & ARE-1 is making for 10 packages under Rebate/UT-1.
3. ARE-1 for CT-1 which is received of 05 packages from other vendor.
4. All documents are sending in one set at the time of export.
5. After that the Customs also making one shipping bills for both transactions.
Is it the correct procedure they are following for the same?
With the above procedure I am very confused, because I had work with Manufacturer Exporter only last 10 years.
I think the Export Procedure as per the Excise Rules & Regulations state that the both transaction are different and the companies are need to do the separate transactions i.e.
1. One set of Commercial Invoice, ARE-1 for CT-1
2.Another set of Commercial & Excise Invoice, ARE-1 under Rebate/UT-1 for Manufacturing Export.
Please advice/guide & I expect your help in this regard at the earliest.

Thanks & Regards,
Mangesh Divekar

MANGESH

MANGESH (Querist)
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18 June 2013 Dear Seniors and Experts,

Pls advice on above issue.

Thanks,
Mangesh Divekar

Arun Kumar Singh

Arun Kumar Singh (Expert)
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21 June 2013 It is possible that you can export the combined goods under UT-1 and CT-1. You will prepared the one commercial invoice for all goods and taxable invoice will be separate for both parties.

MANGESH

MANGESH (Querist)
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24 June 2013 Hello Mr. Arun,
Thanks for your reply.

Pls clear me, Is it possible to have one bank (Current)A/c for both companies? I think they need seperate bank A/c.

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