Excise exemption narrowing: peripheral processing excluded, affecting units in Uttarakhand and Himachal Pradesh under amended notifications Amendments substitute 'Uttarakhand' for 'Uttranchal' and add a paragraph excluding from the notifications' excise exemption goods subjected only to specified peripheral operations-preservation, cleaning, packing or repacking in a unit container, labeling or re-labelling, sorting, declaration or alteration of retail sale price-where such goods have not undergone any other process amounting to manufacture in the States of Uttarakhand or Himachal Pradesh.