Duty payment deadlines for excise exemption units updated; electronic payments receive extended deadline and quarterly returns mandated. Amendments require assessees eligible for value-based exemption to pay quarterly duty by specified early-month deadlines-extended if paid electronically-and to file quarterly returns of production and removal within ten days after each quarter; eligibility is based on aggregate clearances in the preceding financial year computed as per the notification and these payment and filing concessions apply for the whole financial year.