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    <description>A monthly statement in the prescribed Annexure 19, with original ARE 1 certified by Customs and supporting self attested shipping documents, is required as statutory proof of export for goods exported under bond without payment of duty, to be filed with the divisional office or bond accepting authority per CBEC procedure and the Commissionerate trade notice. Practitioner correspondence records conflicting views on Annexure 19&#039;s applicability to manufacturer exporters exporting under UT 1, indicating the necessity of confirming the governing notification or rule.</description>
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