procedural knowledge of CT- 1,UT-1

Manufacturer Exporter only executes LUT(Letter of Undertaking) instead of BOND (Previously), Others means Traders, Merchant Exporters are needed to execute CT1. 

CT-1 is a Certificate for procurement of excisable goods for export without payment of duty. Form UT-1 Letter of undertaking for removal-for export of excisable goods without payment of duty.