INDIRECT TAX PRACTIONER
                
                   28 Points
                   Joined December 2011
                
               
			  
			  
             
            
             Form ARE - 1 is basically for the export of the finished goods by the manufacurere or the merchant exporter when you have not utilized input goods procured excise free on export basis. in total its the form for export in simple. But when you procure raw material, packing material from other manufacturer  excise free on the ground that it would be processed and finished goods would be exported, then ARE - plays the role of both ARE-1 and declaration of using the excise free input goods. You need to paas on one copy of ARE-2 to the manufacturere from whom you procured raw material excise free