Exemption of duty for manufacture requires a formal undertaking to comply and repay any duty difference with interest and penalty. Form I under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016, requires applicants to provide details of goods, quantities, duty foregone, notification serial number, supplier details and intended finished goods, and to undertake compliance with the Rules. The applicant must undertake to pay, on demand, the difference between duty leviable but for the exemption and duty already paid at removal, with interest and penalty, and to have executed a letter of undertaking or bond with surety.