Drawback eligibility for exports to Nepal limited by payment, product and routing conditions; bank certificate and specific land ports required. The amendment excludes certain exports to Nepal from the customs exemption except where goods are exported under claim for drawback either against irrevocable letters of credit in freely convertible currency established by Nepalese importers in favour of Indian exporters, or where specified capital goods are exported against a global tender by the Nepalese government with payment in Indian currency, subject to a bank certificate of payment receipt and, for land exports, routing only through Jogbani, Nautanwa or Raxaul land customs stations.