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    <description>The amendment narrows the excise exemption for goods cleared from units in Growth Centres and similar zones by excluding (i) goods under Chapter 24 of the First Schedule when manufactured by any unit, and (ii) goods manufactured by specified refinery entities (Numaligarh Refineries Limited; Bonagaigaon Refinery and Petrochemicals Limited; Indian Oil Corporation, Guwahati; Assam Oil Division, Digboi) from the exemption established under the earlier notification.</description>
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      <description>The amendment narrows the excise exemption for goods cleared from units in Growth Centres and similar zones by excluding (i) goods under Chapter 24 of the First Schedule when manufactured by any unit, and (ii) goods manufactured by specified refinery entities (Numaligarh Refineries Limited; Bonagaigaon Refinery and Petrochemicals Limited; Indian Oil Corporation, Guwahati; Assam Oil Division, Digboi) from the exemption established under the earlier notification.</description>
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