SSI exemption expanded to include non-alloy steel ingots, billets and hot re-rolled products where excise duty is paid. The notification amends the SSI exemption annexure by adding ingots and billets of non-alloy steel and hot re-rolled non-alloy steel products, each falling under specified tariff subheadings, as exempted items provided excise duty has been paid under the central excise law; the amendment takes effect from the notified commencement date.