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    <description>Amendments permit import of new or second-hand capital goods and related items for export without licence subject to a legal undertaking or bank guarantee; confirm allowance of third party exports; extend status certificates to a later date with further renewal on meeting threshold limits; require DFRC issuance on minimum 33% value addition except for gems and jewellery under Handbook rules; allow power units in SEZs; clarify DTA supply references; enable reimbursement of central excise on bulk tea procured from licensed auction centres via the Development Commissioner while levy applies; and condition certain deemed export benefits on supplies under International Competitive Bidding. The definition of status holder is restated as exporters recognized by the Director General of Foreign Trade.</description>
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