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<h1>Central excise exemption scope expanded to cover additional duty under Special Importance Act; First Schedule goods exempted, excluding matches.</h1> The amendment substitutes the enabling authority reference to invoke the job work exemption, linking the Central Excise Act authority with the additional duty provisions of the Special Importance Act, and expands duty references to include both the Central Excise Tariff Schedules and the Special Importance Act additional duty. The Table entry is revised to exempt all goods falling under the First Schedule to the Central Excise Tariff Act, other than matches, thereby clarifying the scope of qualifying goods for the exemption.
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