Duty-free procurement conditions tightened: bonds and export performance obligations now trigger duty recovery and interest if unmet. Amendments to multiple Central Excise notifications require units procuring goods duty free to execute bonds and bind themselves to fulfil export obligations; failure to use capital or non-capital goods, or to meet specified export performance metrics, authorises recovery of duty with interest. Assistant Commissioners retain discretion to accept proof of use, grant extensions, and approve bonds, while Commissioners may extend performance periods. The revisions also permit duty-free outward processing or removal under bond for jobwork subject to return or duty payment on wastes, and modify annexures and item descriptions to regulate spares, consumables and certain processed goods.