Exemption for job-work inputs expanded to allow clearance for export under bond or home consumption, subject to supplier undertaking. Exemption from excise duty applies to specified goods manufactured as job work when used in manufacture of final products or cleared from the supplier's factory for export under bond or for home consumption on payment of duty. The supplier must give an undertaking to the Assistant Collector of Central Excise regarding intended use or removal, produce evidence of use or removal as prescribed, and accept responsibility for discharging excise duty liabilities on the final products.