Excise exemption on exports

Dear Sir,

1. If you are exporting goods from your end you need pay duty later on refund it by giving ARE-1.
2. In case if you are exporting goods through third party like merchant exporter, you need to obtain CT-1 Certificate from them.
3. Later on you submit the certificate to excise authority.

Manufacturer can cleared the goods without payment of duty under CT-1.