Circular No.635/26/2002-CX, Dt. 18/04/2002.
Subject: Bonds executed by manufacturer exporters with Maritime Commissioner-regarding.
I am directed to refer to
Notification No.42/2001-CE (NT), dated the 26th June, 2001 as well as Central Excise Manual in relation to the procedure to be followed by the manufacturer exporters and merchant exporters for the purpose of export and to say that the manufacturer exporter has the option to execute a bond with the jurisdictional authorities or Maritime Commissioner or to file a Letter of Undertaking with the jurisdictional authorities. The merchant exporter, however, has to execute a bond and follow the bond procedure laid down in the said notification and Manual which envisages movement of goods on CT-1 Certificate. Doubts have arisen as to whether the manufacturer exporters, executing a bond with the Maritime Commissioner, also have to obtain CT-1 Certificate from the Maritime Commissioner or not.
2. The matter has been examined. The said notification in para 4(1)(a) states that "after furnishing a bond, a merchant exporter shall obtain certificates in form CT-1 specified in Annexure-III issued by Superintendent of Central Excise having jurisdiction over the factory or warehouse or approved premises or Maritime Commissioner or such other officer, as may be authorised by the Board in this behalf and on the basis of such certificate, he may procure excisable goods without payment of duty for export by indicating the quantity, value and duty involved therein;". Hence it is the view of the Board that the manufacturer exporters need not obtain CT-I Certificate for the purpose of exports. Accordingly, it is clarified CT-I Certificate has to be obtained only by the merchant exporter and manufacturer exporter need not obtain such certificate for the purpose of export.
3. It is further clarified that the fact whether an exporter is a manufacturer exporter or a merchant exporter is to be decided by the concerned authorities on merit.
4. The field formations may suitably be informed.
5. Receipt of this Circular may please be acknowledged.
6. Hindi version will follow.
F.No.209/5/2002-CX.6
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