Special rate fixation for manufacturers enables value addition-based refunds and retrospective application from the financial year. The amendment replaces the Table of eligible goods and adds an input-origin condition requiring manufacture from specified inputs in the same factory. It permits manufacturers to apply for a special rate reflecting actual value addition-supported by an auditor's certificate-subject to time limits and exclusions, and provides that fixed special rates apply retrospectively to the financial year (with transitional relief for earlier filings). Producers commencing production after the commencement date receive refunds from start of production with reconciliation, and differential refunds are payable if total refunds are less than duty paid, subject to a ceiling and a prescribed refund date.