Excise exemption for North East manufacturing units provides refund tied to prescribed value addition rates and special rate option. Excise exemption applies to specified goods manufactured and cleared from eligible North East units by exempting duty equivalent to the duty attributable to value addition. The notification sets prescribed Table rates by chapter for computing duty on value addition, limits refunds to duty paid other than by CENVAT credit, and provides monthly filing, verification and refund procedures. Manufacturers may instead take the refundable amount as account current credit under conditions, or apply for a Commissioner fixed special rate based on audited actual value addition, with provisional refunds and subsequent adjustments.