CENVAT Credit rule 9A exemption for specified classes of manufacturers, based on tariff classification and duty threshold. Notification exempts classes of manufacturers from the operation of rule 9A of the CENVAT Credit Rules, 2004: (i) those manufacturing goods listed in the annexed Table (specified tariff Chapters and Headings) who paid excise duties below a prescribed threshold in the preceding year; and (ii) manufacturers of excisable goods under the First Schedule not listed in the Table. The Table defines the tariff-based category, and a subsequent amendment omits the phrase 'through account current.'