Duty floor for EHTP unit goods: exemption subject to not being lower than duty on like goods outside preferential zones. The amendment substitutes the proviso to require that duty payable on goods manufactured in an EHTP unit under the exemption shall not be less than the excise duty leviable on like goods produced outside export oriented undertakings, export processing zones or EHTP units as specified in the Schedule and relevant notifications; the minimum duty rule does not apply to goods chargeable to a nil rate under the Customs Act as read with applicable notifications.