In supersession of all earlier instructions contained in :- Circular Nos. 52/95-Cus. dt. 25.5.95, 97/95 dt. 14.9.95, 123/95 dt. 4.12.95 & telex F.No. 605/75/95-DBK dt. 25.8.95, the following guidelines are hereby issued for execution of Bonds and Bank Guarantee