https://www.taxtmi.com/forum/issue?id=108946 A single Letter of Undertaking (UT-1) or a single B-1 bond suffices to export without payment of excise duty and is not required item-wise; the instrument covers all excisable goods manufactured by the exporter. Merchant exporters executing a B-1 bond normally must furnish a security deposit, with that security requirement waived if the exporter holds an RCMC. Exports may alternatively be made under rebate claims instead of under bond/LUT. en-us Fri, 24 Jul 2015 23:48:10 +0530 Thu, 23 Jan 2025 15:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108946 A single Letter of Undertaking (UT-1) or a single B-1 bond suffices to export without payment of excise duty and is not required item-wise; the instrument covers all excisable goods manufactured by the exporter. Merchant exporters executing a B-1 bond normally must furnish a security deposit, with that security requirement waived if the exporter holds an RCMC. Exports may alternatively be made under rebate claims instead of under bond/LUT. Discussion-Forum Central Excise Fri, 24 Jul 2015 23:48:10 +0530 https://www.taxtmi.com/forum/issue?id=108946