Exemption for sugar factories limited to those with government licence within specified plan period and certified by Directorate of Sugar. The amendment redefines eligibility for the exemption by specifying that a 'new sugar factory' or 'expansion project sugar factory' means a sugar factory for which a letter of intent or industrial licence for setting up or capacity increase was issued during the Sixth Five-Year Plan period and that is certified as such by the Chief Director, Directorate of Sugar, Department of Food.