Export restriction on nil-rated or exempt excisable goods: exports barred except for export-oriented undertakings under new notification amendment. An amendment to Notification No.42/2001-Central Excise (N.T.) inserts a condition prohibiting application of that notification to exports of excisable goods which are nil-rated or wholly exempt from duty, while excepting exports cleared by export-oriented undertakings; the change is effected under rule 19 of the Central Excise Rules, 2002 via Notification No.24/2010-Central Excise (N.T.).