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    <title>EXPORT WITHOUT PAYMENT OF DUTY</title>
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    <description>Export without payment of central excise duty operates under bond (Form B 1) or an annual Letter of Undertaking (UT 1) for manufacturer exporters, with bond accepting authorities responsible for bond accounts and proof of export validation. Export clearance uses prescribed A.R.E. forms and invoices, seals and examination at despatch or authorised self sealing, recording of duty foregone in Daily Stock Accounts, and a self debit/self credit mechanism to provisionally debit procurement and re credit on customs certified proof within prescribed timeframes; non receipt of proof within six months leads to duty with interest and enforcement.</description>
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    <pubDate>Sat, 19 Jan 2008 23:16:00 +0530</pubDate>
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      <description>Export without payment of central excise duty operates under bond (Form B 1) or an annual Letter of Undertaking (UT 1) for manufacturer exporters, with bond accepting authorities responsible for bond accounts and proof of export validation. Export clearance uses prescribed A.R.E. forms and invoices, seals and examination at despatch or authorised self sealing, recording of duty foregone in Daily Stock Accounts, and a self debit/self credit mechanism to provisionally debit procurement and re credit on customs certified proof within prescribed timeframes; non receipt of proof within six months leads to duty with interest and enforcement.</description>
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