Export without payment of duty requires a Letter of Undertaking, with duty and prescribed interest payable on failure to export. Form UT 1 is a Letter of Undertaking enabling removal of excisable goods for export without payment of duty under Rule 19, requiring export within six months or authorised extension, compliance with the Central Excise (No. 2) Rules, satisfaction of the jurisdictional Commissioner as to export, and joint and several liability to pay excise duty plus interest under section 11AA if export obligations are not met; the form must be signed, witnessed and accepted by an authorised Central Excise officer on behalf of the President.