Duty exemption permits subcontract processing abroad and allows limited spares supply for after sale service under export schemes. Amendment permits goods partially processed or manufactured in export oriented units to be taken out of India for subcontract processing and cleared abroad if specified in the Letter of Permission or Letter of Intent. It bars debonding of capital goods under the Export Promotion Capital Goods scheme where the user industry has not met the positive NFE criteria at clearance, allows spares/component exemption up to five percent of prior year FOB for after sale service, and replaces an Annexure entry to allow other approved items for export production.