Subcontract processing abroad allowed for partially processed export goods, subject to specified permission and NFE conditions. Permits partially processed or packaged goods to be taken out of India for subcontract processing and cleared without return if specified in the Letter of Permission/Letter of Intent; disallows EPCG capital goods clearance or debonding where positive NFE criteria are unmet at the time of clearance as per Para 6.18(d); extends exemption to spares and components up to 5% of FOB value of prior year exports provided CIF of such imports is included for NFE computation; ANNEXURE-I Sl. No.17 replaced to allow other items needed for production for export with Board approval.