Exemption for small scale units alters clearance value thresholds and applicable excise duty rates for first and subsequent clearances. Amendment revises exemption rules for small scale units by setting value bands for first and subsequent clearances of specified goods, specifying that manufacturers availing input-duty credit under rule 57A pay an amount equivalent to 10% ad valorem of the Schedule duty for first clearances while others receive exemption subject to a per-heading sub-limit; subsequent clearances attract duty equivalent to 10% ad valorem with a minimum 5% ad valorem effective duty, and aggregate clearances from any factory in a financial year are capped by an overall ceiling.