Special rate for value addition: manufacturers may apply for refunds when actual value addition exceeds the table rate. Amendment revises paragraph 2A to condition concessional rates on manufacture from specified inputs in the same factory and substitutes a revised chapter-wise Table linking goods, concessional rates and inputs. It preserves an option for manufacturers to apply for fixation of a special rate based on actual value addition, requiring a written application, auditor certification of value addition from audited accounts, and limited late filing; certain goods are excluded from this option. A new reconciliation provision refunds any differential where total refunds are less than duty paid (excluding CENVAT), subject to overall limits, with an administrative deadline for payment of the differential.