Excise duty exemption for packaged food distributed free to economically weaker sections, subject to government certification and time limits. Amendment grants Nil excise duty to food preparations (tariff item 1901) in unit containers intended for free distribution to economically weaker sections under programmes approved by the Central or State Government. The manufacturer must, within five months of clearance or such further period as the Deputy/Assistant Commissioner of Central Excise may allow, produce a certificate from an officer not below Deputy Secretary to the Central or State Government confirming free distribution under a government-approved programme.