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    <description>The amendment replaces the proviso to impose three cumulative conditions for exemption: manufacture by a Central Government factory; intended availability to any Central Government department either directly or through a government company; and intended use by a Central Government department. It also omits item (vi) in Sl. No. 04 of the Table, thereby narrowing the exemption and altering the tariff entry.</description>
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      <description>The amendment replaces the proviso to impose three cumulative conditions for exemption: manufacture by a Central Government factory; intended availability to any Central Government department either directly or through a government company; and intended use by a Central Government department. It also omits item (vi) in Sl. No. 04 of the Table, thereby narrowing the exemption and altering the tariff entry.</description>
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