Excise exemption for construction materials enables refund claims by approved agencies rebuilding tsunami-affected houses under specified conditions. Exemption applies to cement and steel used in constructing houses (including temporary shelters) in specified tsunami affected areas when used by approved construction agencies for rehabilitation. Manufacturers must pay duty at clearance; approved agencies may claim refunds quarterly from the jurisdictional excise officer with statements, proof of duty payment, consumption certificates, and on completion a District Collector completion certificate and consolidated consumption certificate certified by a Chartered Engineer. Refunds are sanctioned at six percent of construction cost subject to per house maxima and are payable only to the approved construction agency for houses built between 1 April 2005 and 31 December 2008.