Customs exemption amendments add service tax cross references and align debit recognition with central excise rules. Amendments substitute textual references in specified Customs exemption notifications to add Service Tax notifications alongside Central Excise references, replace condition (2) of notification 104/2009 to bar issuance of the scrip where certain prior provisos or sub paragraphs are contravened, and amend notification 23/2013 to treat debits under a stated Central Excise exemption as debits 'made under this exemption,' thereby aligning cross instrument debit and eligibility rules.