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CAN WE AVAIL CT-FORM WITHOUT EXCISE REGISTRATION?

Central Excise - Started By: - ZIAULLAH THIRUVALLUR - Dated:- 10-4-2016 Last Replied Date:- 12-6-2016 - Dear Sirs,I am looking at purchasing packaging material (which is excisable) to be used for packing product meant for export purpose .I would not like to pay any Excise Duty towards the Packaging Material and, thereby, I am willing to obtain CT forms by executing CT bond with the Central Excise.I would not like to pay any Security/Surety towards the CT Bond to be executed with the Central Exci .....

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ThiruvallurDirectorM/s United Agro Food Industries. - Reply By KASTURI SETHI - The Reply = No. Sir. This is my view. EPC is under Ministry of Commerce. Central Excise, Customs & Service Tax is under Ministry of Finance. Both have their own Rules & Regulations. - Reply By Ganeshan Kalyani - The Reply = Sir in my view Excise registration will be required. Thanks. - Reply By MUKUND THAKKAR - The Reply = Dear sir, My only question is that can I obtain the aforesaid CT Forms without holding a .....

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i, kindly look in to my primary question (can we avail CT-Form without Excise Registration), leave apart the RCMC-EPC issue.I thank all the Honourable Experts for the valued dissemination of their knowledge over this Forum.With Best Regards,Engr. Ziaullah ThiruvallurDirectorM/s United Agro Food Industries - Reply By Kishan Barai - The Reply = Respected Ziaullah Thiruvallur Sir, You can get CT-1 form even without excise registration, but according to me you need to opt for bond. I haven't com .....

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LLUR - The Reply = Dear Mr. Barai,Thank you for the input.The bond cannot be exempted. The bond shall be furnished and executed in all means.RCMC with the relevant EPC provides the privilege of furnishing a bond while the need for Security/Surety towards the said bond is waived off.I request the Hon'ble Experts to please correct me if I am wrong as I am not a Practitioner / Consultant / Expert in these matters. I am just passing on the views of my Excise Consultant / Auditor.With Best Regard .....

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the event of some mis-happening/eventuality. For example : God forbid, if goods are exported and leave India and outside India some untoward incident happens and the said goods do not reach the destination, the exporter will not get foreign exchange. Here CT-1 and CT-2 issued after the execution of Bond, will safeguard the Govt. revenue. If No bond is executed, how the revenue will be safeguarded? How the jurisdictional Range Officer, in-charge of the factory will perform his role of safeguardin .....

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House) and exporters registered with recognized Export Promotion Councils would be exempt from furnishing security and/ or surety with the bond executed by them for export of goods without payment of duty unless they have come to the adverse notice of the Department. Further there is no need for Central Excise Registration in case of Merchant Exporters, only execution of Bond will suffice. Views of Sh. Kasturi ji is also correct and applies to Manufacturers under Central Excise. - Reply By CS S .....

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infer from Mr. Malhotra that all manufacturer exporters need to be registered with Central Excise to avail CT Forms.Thank you all for your great support.Engr. Ziaullah ThiruvallurDirectorM/s United Agro Food Industries - Reply By CS SANJAY MALHOTRA - The Reply = Dear Mr. Ziaullah, Please elaborate when u say you are the manufacturer Exporter, is the same as a result of packing activity amounts to manufacture in case of your goods as per Notes to Central Excise Tariff Act or another way..... If p .....

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ghting the issue on a broader perspective.Basically, we are looking at purchasing glass and plastic bottles (which are excisable commodities) for filling beverages meant for export. We are registered as an SSI Unit with the Govt. Of Tamilnadu.For the time being, let's ignore whether or not it's possible to attain CT forms without providing a security/surety towards the bond which shall need to be furnished towards the CT forms.My only question is whether we need to be registered with Cen .....

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Your last post says: Registration under Rule 9 of Central Excise Rules 2002 is required for following CT-1 procedure by the manufacturer of the goods . In the above stated para, kindly clarify whether Manufacturer means the Seller Manufacturer (who actually creates the invoice by receiving the CT form from the buyer) or the Buyer who is a Manufacturer Exporter and who purchases the excisable goods and uses it as a raw material or packing material. Please accept my sincere thanks for your valued .....

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Mr. Ziaullah Thiruvallur, As per my understanding, you want to procure packing material under CT1 in the capacity of a merchant exporter for packing your manufactured product meant for export with paying Central Excise duty. For this my answer is NO . Because, A merchant exporter, can obtaining CT1 from the Excise Authority/Maritime Commissioner for exporting a Finished product from a manufacturer's premises on behalf of him. For this the Merchant exporter is not required to get himself reg .....

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s,2016 from the manufacturer. Hope your query is addressed Best Regards Suryanarayana - Reply By ZIAULLAH THIRUVALLUR - The Reply = Dear Mr. Surya Narayana, Thank you for your input. From your input, I infer that when I am a Manufacturer Exporter and I intend to purchase the packing material utilized in manufacturing my goods, then I necessarily need to be registered with Central Excise in order to avail CT Forms. Kindly correct me if I have inferred your input in a wrong manner. You have stated .....

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it says that goods can be purchased at concessional rate of duty by executing a bond against payment of security and monthly return in the form of a ledger has to be maintained / submitted. But, it does not mention anything about CT form or how the bond can be executed without any security in case of manufacturer exporters registered with the EPC. I shall really appreciate of you can you please shed more light on this issue. With Best Regards, Engr. Ziaullah Thiruvallur Director M/s United Agro .....

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ed. 1. The goods shall be exported withing 6 months from the date on which these were cleared for export from the factory of the production or manufacture or warehosue or other approved premisess within such extended period AC / DC may allow. 2. When the export is from a place other than registered factory or warehose, the excisable goods are in original packed condition and identifiable as to their orgin. Ref CBEC Mannual Page No.6.72 of RK Jain Excise Manual. - Reply By surya narayana - The Re .....

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ed under CT1 In your case, the packing material which you are intended to procure without payment of duty is not a Finished Product and cannot be exported as such, CT-1 is not a right option in your case. The best option in this situation available for you to suit your plan to procure the subject packing material without payment of duty, is to procure the same under the Removal of excisable goods (under concessional rate of duty) Rules,2016 which facilitate such duty free procurement of material .....

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al used in such export consignment in terms of Rule 18 of CER,2002. Best Regards Suryanarayana - Reply By raghunandhaanan r vi - The Reply = Sir, I endorse the view of Mr. Suryanarayana. There is no provision in the rule book that waive the requirement of registration to obtain CT1. Hence in my view registration is mandatory - Reply By Hasmukh Patel - The Reply = Dear All, No registration with central excise is require for obtaining CT-1, but CT-1 is iuused only for finished goods export without .....

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ear Sir, Annexure-45 is prescribed application form under Central Excise (Removal of Goods at Concessional Rate of duty for Manufacture of Excisable Goods), Rules, 2001 which have been substituted with Central Excise (Removal of Goods at Concessional Rate of duty for Manufacture of Excisable Goods), Rules, 2016 vide Notification No.20/16-CE(NT) dated 1.3.16 effective from 1.4.16 and new prescribed application forms for intimation are Annexure-80 (Form I) and Annexure-81 (Form II). - Reply By ZIA .....

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re of goods for export - in your case) by giving a self certified declaration to your jurisdictional AC/DC by executing the required Bond as per the provisions. My question: Would it be possible to waive off the aforesaid bond / surety / security if I hold a valid RCMC from the Export Promotion Council? Kindly clarify. With Best Regards, Engr. Ziaullah Thiruvallur Director M/s United Agro Food Industries 09003992330 08608302201 - Reply By PARTHASARATHY V - The Reply = Hello,please refer sl.no.19 .....

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