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In terms of non utilisation certificate against CT-1to be issued by excise department or customs department?
A Non-Utilisation Certificate (NUC) is issued by the Central Excise Department or the Customs Department against Form CT-1. This certificate serves as a proof that the goods imported against the said form have not been utilised and are being exported out of India. It is necessary to obtain a NUC in order to avail the benefits of duty free imports.
The procedure to obtain the NUC against the CT-1 form is as follows:
- \t
- The importer must apply to the jurisdictional Central Excise/Customs office and submit the relevant documents. \t
- The Central Excise/Customs officer will then verify the documents and issue the NUC upon satisfying the conditions. \t
- The NUC must be produced at the time of export of the goods.
The NUC must be issued within a period of 6 months from the date of importation of the goods. The NUC is valid for a period of 6 months from the date of issue. Upon being satisfied with the export of the goods the jurisdictional Central Excise/Customs office will then cancel the NUC and the CT-1 form.
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In terms of export non utilisation certificate against CT- 1 to be issued bt excise department or customs?
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