Can i export by paying the excise duty without submitting the CT1


We are a exporter based in Mumbai and are procuring pharmaceutical raw material from manufacturer based in Vapi. We are ready to pay the excise duty while making payment to the manufacturer but manufacturer is asking for CT1 to be given mandatorily. They have asked the excise department in their range and they have said CT 1 is mandatory even if exporter is paying excise duty. How can I solve this issue? Is there a notification which says that I can still export by paying the excise duty and without submitting the CT1 ?

Answers (1)


258 votes

Dear sir/Madam,
Ct-1 Certificate has been refereed in para 2(i) of the Notification No. 42/2001(NT) dated 26.06.2001 as amended on the basis of which goods can be procured without payment of duties, this Notification is issued under the provisions of Rule 19 of Central Excise Rules 2002 which governs for export without payment of duties, Ct-1 Certificate is nothing but the part of Bond executed under Rule 19;Whereas the provisions of Rule 18 of Central Excise Rules 2002 governs for export with payment of duties where CT 1 certificate is not at all necessary & can not be insisted at all since it is it is a requirement under Rule 19 and not under Rule 18 ibid; The goods can be cleared with payment of duties under the cover of Invoice (to be issued under Rule 11 of Central Excise Rules 2002); there is a provision of availing the rebate of duties paid on exported goods following the provisions under Notification 19/2004 (NT) dated 6.9.2004 as amended ( issued under Rule 19 of Central Excise Rules 2002) ; references shown here can be taken printouts from CBEC site by clicking on Excise, then on Notification non tariff ; any insistence of CT-1 certificate for duty paid goods is unlawful and shows the ignorance of law, you may approach the higher officer to resolve the issue by showing the proper provisions of law as above; difficulties if any may pl be approached;
Thanks and regards;
Nazir K. Shaikh
Adv. & Consultant


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