CLEARANCE UNDER CT-1, Central Excise

[SURYAKANT MITHBAVKAR]

We have received CT-1 . from customer but we have not possible to despatched all goods at a time so can we use the same CT-1 for next clearance of goods.

pl. guide.

Posts / Replies

[Naveed S]

Refer Issue Id: - 106135 in this regard.

[Mritunjay Kumar]

There is no provision in law prohibiting peacemeal dispatch. Therefore, you are allowed to make use of same CT-1 .certificate for next clearance. It is only condition that the said certificate will be valid for the period of 6 month.

[PAWAN KUMAR]

As per my view, partly dispatches is allow under CT-1. Suppose an merchant exporter want to export chemical in bulk quantity i.e.100000 Kgs., he will obtain CT-1 for 100000 Kgs, but the ulitmate manufacturer who manufacturing chemical can only deliver up to 20000 Kgs. as per the capacity of the tanker. The merchant exporter will get the 100000 kgs. chemical in five tankers.