Special rate for value addition enables manufacturers to claim excise refunds where value addition exceeds the standard table rate. The notification requires manufacture to begin from specified inputs in the same factory and replaces the Table of goods, rates and inputs. Manufacturers may apply by 30 September for fixation of a special rate representing actual value addition if value addition sufficiently exceeds the Table rate, supported by a statutory auditor's certificate; new commercial units have an extended initial filing period. The special rate, once fixed, has retrospective effect to 1 April of the application year (or to commercial commencement for new units) and differential refunds are available. A new provision mandates repayment of any shortfall between refunds and duty paid (excluding CENVAT) by the following 15 May.