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of <h1>Understanding Bonds in Central Excise: Types, Execution, and Conditions Under Various Forms like B-1, B-2, B-3</h1> Bonds under Central Excise are agreements ensuring compliance with excise rules and procedures, with payments due if conditions are unmet. Various standardized forms exist for different purposes, such as B-1 for export without duty, B-2 for provisional assessments, and B-3 for rewarehousing and export. Bonds can be surety or security types, with specific conditions for execution, including solvency checks for sureties and acceptable forms of security like bank guarantees or government securities. Bonds must be executed on non-judicial stamp paper and are exempt for certain government undertakings. They are preserved until obligations are fulfilled and can be canceled upon completion.
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