Bank guarantee norms: exemptions extended to qualifying service exporters, DFIA imports, and combined IE code units. The circular replaces the prior category table to prescribe nil, reduced or full bank guarantees tied to exporter status, registrations, export performance and duty/payment history; it extends nil/reduced bank guarantee treatment to qualifying service providers, makes DFIA imports eligible like Advance Authorization imports when other conditions are met, and directs that combined export performance and duty payment of units under a single IE Code be considered for eligibility provided each unit is separately registered with Central Excise.