Rebate of duty on exported excisable goods excludes specified non-alloy steel products when excise is paid under section 3A. The amendments exclude specified non-alloy steel ingots, billets and hot re-rolled products (identified by tariff sub-headings) from the rebate of duty on exported excisable goods where excise duty has been paid under section 3A. Notification 41/94 is updated to add these items to its Table; Notification 50/94 is reworded to substitute an express exclusion of those steel products from the rebate provision.