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<h1>Guide for Manufacturers: Execute B-1 Bond & LUT for Trade Facilitation with Required Documents and Approvals.</h1> A checklist for executing B-1 Bond (Security) and Letter of Undertaking (LUT) by manufacturers is provided as a trade facilitation measure. Manufacturers must submit these documents to the jurisdictional Assistant or Deputy Commissioner for approval. The B-1 Bond requires a Rs. 100 non-judicial stamp paper, a signed computation sheet, and a bank guarantee or fixed deposit receipt covering 25% of the bond value. The LUT also requires a Rs. 100 non-judicial paper and must include proof of previous exports. Both require copies of Central Excise Registration, Import Export Code, VAT Registration, and identity proofs of the authorized signatory.