Excise exemption amendment allows manufacturers to obtain special value addition rates and revised refund timing under conditions. Amendment replaces the concessional rates Table and conditions to require manufacture from specified inputs and permits manufacturers to apply to the Commissioner for fixation of a special rate where audited evidence shows actual value addition of at least 115% of the Table rate; applications are due by 30th September with a possible 30 day extension and must be supported by a statutory auditor's certificate, while refunds at the special rate operate from the first April of the application year or from commencement of commercial production for new units.