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LOU letter of undertaking

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(Querist)
05 December 2010 what is letter of undertaking???
role of LOU if removal of goods without duty???
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Arbind Aggarwal

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Arbind Aggarwal (Expert)
06 December 2010 LOU is an documents required to be filed by the manufacturer of excisable goods with the excise department for removal of goods for export without payment of duty u/r 19 of central excise rules.

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