Excise exemption: Oral Rehydration Salts in branded packages now exempt from central excise duty under amended notification. Excise exemption for Oral Rehydration Salts (ORS) in packages bearing a brand name was effected by amending the tariff notification to add a new entry under heading 30.03, prescribing Nil central excise duty for such branded ORS and thereby incorporating the commodity into the schedule of miscellaneous exemptions.