Excise exemption scope clarified: concessions apply to manufacturers, preventing importers from claiming concessional CVD benefits. The revenue administration amended relevant notifications to clarify that the conditioned non availment requirement and concessionary treatment apply to manufacturers, not buyers or importers, and inserted an explanation that the term appropriate duty includes nil or concessional duty or tax; these changes preserve existing exemption or concessional excise treatment for domestically manufactured goods and address competitive disadvantage arising from prior judicial interpretation.