Quarterly return requirement for units availing excise exemption, and inclusion of jewellery under an expanded tariff heading. Where an assessee availing the exemption notification and manufacturing only the exempted goods is required to file a quarterly return, in the form specified by the Board, of production and removal of goods and other relevant particulars within ten days after the close of the quarter; rule 12AA is amended to extend coverage to jewellery or other articles of precious metals falling under an additional tariff heading.