Exemption for rural-institution footwear loses value cap under amended notification, broadening central excise relief for qualifying manufacturers. Amendment removes the monetary ceiling on the central excise exemption for footwear produced by specified rural institutions by omitting the words and figures 'of value not exceeding Rs. 150 per pair' from the Table entry against S. No. 04, column (3) of Notification No. 88/88-C.E., thereby expanding the exemption's scope for qualifying rural manufacturers under the authority of section 5A(1) of the Central Excises and Salt Act, 1944.