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<h1>India Amends Excise Rules: Exemption for 100% Export-Oriented Units Clarified Under Central Excise Act 1944</h1> Notification No. 26/2015-Central Excise, issued by the Government of India on April 30, 2015, amends Notification No. 14/2015-Central Excise dated March 1, 2015. This amendment introduces an explanation stating that the excise exemption applies to goods produced or manufactured by a 100% export-oriented unit and brought into India in compliance with the Foreign Trade Policy. This change is enacted under the Central Excise Act, 1944, and the Finance Act, 2004, in the public interest.