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    <description>Manufacturers using the simplified export procedure must file a quarterly return listing unit identity, range/division/commissionerate, code number, financial year and period, goods descriptions, quantities and values for home consumption and exports (direct and via merchant exporter), progressive totals, and details where proof of export was not received within six months; a Running Bond Account (B-1) proforma requires consolidated bond number and amount, surety/security details, and separate debit and credit ledger entries with specified rules for opening balance, debits on block transfer or provisional debit certificates, and credits per instructions.</description>
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