Requirement of CT-1, Central Excise

[Paawan]

One of my client has received a order from XYZ.As per order consignee is SEZ.As per Central Excise SEZ rules the goods supplied to SEZ is treated as export and can be cleared under ARE-1 under bond.We have not executed any UT/Bond with excise authorities.We have requested our customer XYZ to execute a bond with their Excise authorities and provide us CT-1. Pls clarify that for this transaction CT-1 is required or not.

Posts / Replies

[Surender Gupta]

In case of mercant export, one can procure material from manufacturer on CT-1. I think the same principal should apply to material supplied to SEZ units.