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    <description>Clarification reiterates that exporters may furnish a Bond or Letter of Undertaking in lieu of tax for exports subject to the procedural conditions, formality and submission modalities specified in the referenced CBEC circular; field formations are to sensitise officials and Trade &amp; Industry Associations to ensure members consult the full circular for compliance requirements.</description>
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      <description>Clarification reiterates that exporters may furnish a Bond or Letter of Undertaking in lieu of tax for exports subject to the procedural conditions, formality and submission modalities specified in the referenced CBEC circular; field formations are to sensitise officials and Trade &amp; Industry Associations to ensure members consult the full circular for compliance requirements.</description>
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