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Excise detail of CT-1 Form from Exporter

saurabh srivastava (accounts head) (24 Points)

09 October 2010  

Hello Sir,

i have Trading Unit with Excise Register I got a Order From Export Unit (It will be not a Registered E.O.U Unit) That Material has been prepared by Some other manufacture (He is also register in Excise) we are take that item from that manufacture and we will be supply that material to That export unit.

That Export Unit is agree to issue us CT-1 form please suggest me is there any possibility to save that excise amount if we will be done the Consignee sale directly from Manufacture to Exporter and we will be issue a Commercial Invoice to that Export Unit. or any other rule to save that excise amount only because of in Export unit we are unable to charge any type of tax.


 12 Replies

U S Sharma (glidor@gmail.com) (21031 Points)
Replied 01 December 2010

  • CT-1/ARE1 will be issued in favor of manufacturing unit direct, 
  • on clearance the maunfacturing unit will follow the procedures, viz countersign ( self sealing or sealing by excise authority) and submit the same to his range respectively. 
  • commercial invoices are irrelevant in this case., as the duty involvement and the bond goes direct to exporter by CT-1, so there is no bar to issue invoice through dealer or direct to exporter.
1 Like

sapna (Accountant) (22 Points)
Replied 20 July 2011

Hello Sir,

We are a trading company which deals in DG sets. Now we have one order for exporting DG set in SA. Please tell us the procedure for doing it. We have IEO code for this.

Sapna

U S Sharma (glidor@gmail.com) (21031 Points)
Replied 20 July 2011

1) select a manufacturer of DG set

2) get B-1 Bond executed

3) fill CT-1 and get it endorsed from the bond authority

4) submit to Geneset manufacturer, send one set of ARE-1 duly signed for use by manufacturer

5) manufacturer will clear goods without payment of duty , countersign the ARE1

6) send the goods to port of loading, customs wil endorse the ARE1

7) on receipt of ARE1, send original and duplicate to Bond authority , alongwith annexure 19, shipping bill copy, bill of lading copy. 

sapna (Accountant) (22 Points)
Replied 21 July 2011

Thanks for the quick reply.


But in this transaction Could we raise a bill on customer name & manufacturer may raise bill on our name.

Is it possible?

U S Sharma (glidor@gmail.com) (21031 Points)
Replied 21 July 2011

manufacturer will raise his invoice for you and you dont need to issue excise invoice again, but issue export invoice for customs

this transaction will not get covered in RG23 D but will go direct to customs, 

you would be treated as merchant exporter, not a excise dealer for this case

Muralikrishna (Asst. Manager Accounts) (40 Points)
Replied 04 November 2011

Either can we do self sealing in CT-1 transaction,? Because of Form A.R.E.1 given by the customer!

R P Ananthakumar (Sr. Officer - Central Excise/Cash)   (514 Points)
Replied 04 November 2011

Originally posted by : muralikrishna

Either can we do self sealing in CT-1 transaction,? Because of Form A.R.E.1 given by the customer!

Self sealing possible.  You sign sign the ARE-1 and sent with material.  Further, You should informed your range within 24 hours from clearane in writing with invoice and CT-1

R P Ananthakumar (Sr. Officer - Central Excise/Cash)   (514 Points)
Replied 04 November 2011

Originally posted by : saurabh srivastava

Hello Sir,

i have Trading Unit with Excise Register I got a Order From Export Unit (It will be not a Registered E.O.U Unit) That Material has been prepared by Some other manufacture (He is also register in Excise) we are take that item from that manufacture and we will be supply that material to That export unit.

That Export Unit is agree to issue us CT-1 form please suggest me is there any possibility to save that excise amount if we will be done the Consignee sale directly from Manufacture to Exporter and we will be issue a Commercial Invoice to that Export Unit. or any other rule to save that excise amount only because of in Export unit we are unable to charge any type of tax.

In these case, you are not a manufacture.  You are not eligle to clear the goods under CT-1.  CT-1/ARE-1 will be issued for manufacture unit only.

Kapil Arora (STUDENT) (376 Points)
Replied 13 June 2012

Can you please let me know, how to get issue CT-1 from delhi excise.

Sunil Kumar G (AGM Taxation) (373 Points)
Replied 19 June 2012

Execute bond with your range officer and obtain CT-1 from the department.

Priyank Kansara (Taxation) (22 Points)
Replied 07 January 2015

Hi Sir

We are manufacturing of Water Pumps (Say A). We got Order from Our Dealer(Say B) against CT 1. The customer of our Dealer(Say C) provided us CT 1 in our name. So Can we prepare invoice in Bill to Address of our Dealer(SAy B) and Ship to Address of customer of our dealer(Say C)? means customer who provided us CT 1? Please suggest.

Priyank Kansara (Taxation) (22 Points)
Replied 07 January 2015

Hi Sir

We are manufacturing of Water Pumps (Say A). We got Order from Our Dealer(Say B) against CT 1. The customer of our Dealer(Say C) provided us CT 1 in our name. So Can we prepare invoice in Bill to Address of our Dealer(SAy B) and Ship to Address of customer of our dealer(Say C)? means customer who provided us CT 1? Please suggest.


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