CT-1 Purchase & Export, Central Excise

[Pawan Goyal]

Dear All

Pls clear me this issue.

If X is manf. and exporter and A is Expoter Customer. X purchase the material from Y against  H form (Without Sales Tax). X is registered with Excise but Y is not registered in excise. X many purchase received against  CT-1 for save the Excise Duty and sale to A (Export Customer).

Can y also purchase the Goods against  CT-1 behalf of X and save the excise duty and sale to X for Export Customer.

Posts / Replies

[Pradeep Khatri]

Please refer para 2 of the Notification No. 42/2001-CE (NT) in this regard.  The procedure pertaining to procurement of goods without payment of Excise Duty for the purpose of Export has been mentioned in detail.