Advocate & Consultant
143 Points
Joined March 2007
In the language of C. Excise - you want to act as a merchant exporter. Here it is of no relevance that you are also a manufacturer. You can follow any of the following routes:
(1) You can purchase the goods duty free and export. For this you will have to (i) execute bond B-1, (ii) obtain CT-1. On the basis of CT-1, the manufacturer of the goods would remove the goods without payment of duty under ARE-1. The goods will have to be directly taken to the port.
(2) Alternatively, the goods can be removed on payment of duty and rebate can be claimed. ARE-1 procedure will have to be followed.
You may refer to chapter 7 & 8 of the CBEC Manual of Supplementary Instructions. Better seek advice of a consultant near you.