Retrospective exemption: excise duty waived on construction-site manufactured goods provided input credit is reversed. Notification exempts from excise duty goods manufactured at construction sites for use at those sites, falling under specified tariff sub-headings of Chapter 68 (excluding certain sub-headings) for the period 1 March 2006 to 6 July 2009, on the condition that the unit claiming the benefit reverses any input credit taken in respect of inputs used in manufacture of such goods during that period.