Special rate for excise refunds based on actual value addition allowed subject to certification and specified filing timelines. The amendment replaces the tariff Table with chapter-wise rates and specified inputs, requires manufacture from those inputs in the same factory for entitlement, and preserves an option to obtain a special rate based on actual value addition subject to a threshold, auditor certification and specified filing timelines; certain product categories are excluded from the special-rate option and rules govern retrospective refund application and payment of any differential between duty paid and refundable amount.