Duty exemption eligibility narrowed: no input exemptions where finished goods are non-excisable or subject to nil customs duty. The amendment to Paragraph 6 of Notification No. 22/2003 substitutes the second proviso to provide that where articles (including rejects, waste, scrap and remnants) are non-excisable or, if imported, leviable to nil rate of customs duty and nil additional duty, no exemption for inputs used in processing, manufacture, production or packaging of such articles shall be available under the notification.