Procurement of excisable goods for export permitted under Rule 19 upon acceptance of prescribed bond or undertaking by the officer.

Certificate CT-1 authorises procurement of excisable goods for export without payment of duty under Rule 19 read with Notification No. 42/2001-C.E. (N.T.) where the exporter has furnished a prescribed bond or, if registered, an accepted undertaking; the bond/undertaking must be recorded by the Assistant or Deputy Commissioner. The certificate permits obtaining goods for export, is valid for one year, and requires supplier details, goods particulars, and a declaration of provisional debit in the Bond Account or attachment of the attested bond/undertaking.

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