Excise duty exemption for export oriented unit procurements, subject to bond, use, accountal and NFE compliance. Exemption from the whole of excise duty is provided for specified goods procured for use by EOUs, STP and EHTP units for manufacture, packaging, development or job work for export, contingent on direct procurement from manufacturer/warehouse, specified use, maintenance of accounts, execution of a bond with customs/central excise authorities, compliance with Foreign Trade Policy, and achievement of positive Net Foreign Exchange; breaches or failure to use or to meet NFE result in duty and interest liability and other prescribed consequences.