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    <description>The amendment replaces clause (b) of the proviso in paragraph 4 to restrict the exemption to manufacturers who manufacture specified goods in a factory that is not registered with the Directorate General of Technical Development in the Ministry of Industry under the Industries (Development and Regulations) Act, thereby excluding factories that are so registered from the exemption.</description>
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      <description>The amendment replaces clause (b) of the proviso in paragraph 4 to restrict the exemption to manufacturers who manufacture specified goods in a factory that is not registered with the Directorate General of Technical Development in the Ministry of Industry under the Industries (Development and Regulations) Act, thereby excluding factories that are so registered from the exemption.</description>
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