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    <title>Export under CT-1 Bond or UT-1 Bond</title>
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    <description>CT-1 is a conveyance instrument enabling a merchant exporter to obtain goods from a manufacturer for export, and manufacturers may use CT-1 or their own bond to dispatch goods to end users through merchant exporters; UT-1 is a bond reserved for manufacturer exporters to export goods without payment of central excise duty, and merchant exporters cannot use UT-1.</description>
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      <law>Central Excise</law>
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