Dear Mr. Sebastian,
The answer is yes and you can export the goods from calcutta manufacturer on your behalf against CT-1.
The procedure in brief is as follows:
1. Youmay have to have IEC code and an RCMC issued by the respectivie Export Promotion Counsil as a merchant exporter in addition to to your regular RCMC as a manufacturer
2. You have to execute a Bond either before your jurisdictional excise /or Maritime commissioner as a merchant exporter
3. You may have to send an ARE1 duly signed by you to the manufacturer who will clear the goods from his factory duly signed on teh ARE1 stating that the export is on behalf of you to a permissible country showing the value as per the PO rasied by you on him
4. Once the goods from the manufacturer's factory reached the port suggested by you, you may have to file the export documents like Shipping BIll, Commercial Invoice, Packing list etc., in FC as per the export order in your hand being your are the ultimate exporter.
5. Upon completion of export, you may have to get back the Duplicate copy of ARE1 from the manufacturer duly certified by his Range Superintendent
6. You have to submit the Original ,Duplicate copies of the ARE1 duly endorsed by ciustoms together with the copies of Shipping BIll, Commercial invoice and packing list as a proof of export and request for re-credit of the duty amount debited against the said CT-1 for credit in your Bond account maintained at the Excise Department and issue the proof of export.
Hope it is clear.
Best Regards
Suryanarayana