Employment-linked exemption: expansion or new investment increasing regular employment preserves central excise relief, subject to certification and retention. The notifications permit industrial units existing before 14 June 2002 to retain central excise exemption if, on or after that date, they either substantially expand capacity or make new investments that directly generate additional regular employment above the unit's base employment limit, subject to certification by the District Industries Centre and a continuing-employment condition that, if breached, debar the unit from future exemption claims while leaving prior exemptions non-recoverable. Definitions specify base employment limit, exclude daily wagers and casuals from regular employment, and exclude certain uses from new investment.