Exemption to small scale manufacturers: amendment substitutes listed tariff items to redefine covered goods under excise rules. The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 175/86 Central Excises by substituting item (iii) in Serial No. 4 of the Annexure with a new entry that lists the tariff sub headings of goods to which the exemption for small scale manufacturers applies.