Excise exemption for export-oriented production limits domestic excise to a customs-derived benchmark while preserving minimum duty. Exemption grants that excisable goods produced in a hundred per cent export-oriented undertaking or free trade zone and allowed to be sold domestically are exempt from excise duty to the extent that duty exceeds an amount calculated by reference to fifty per cent of the customs duties leviable on like imported goods. A floor is maintained: duty under this notification cannot be less than the excise duty applicable to like goods produced outside such units as determined by existing central excise notifications and rules. Electronics Hardware Technology Park units approved under the specified scheme are excluded from this exemption.