Extension of exemption period: expiry date substituted to 31 March 1988 under Central Excise Rules. The amendment replaces, in clause (ii) of the first proviso to Notification No. 108/81-Central Excises, the date '31st day of March, 1987' with '31st day of March, 1988' under authority of sub-rule (1) of rule 8 of the Central Excise Rules, 1944, thereby extending the specified exemption period.