Section 5. In section 61 of the principal Act, in sub-section (1), for clause (a), the following shall be substituted, namely:

5. In section 61 of the principal Act, in sub-section (1), for clause (a), the following shall be substituted, namely:— (a) in the case of— (i) non-consumable stores; or (ii) goods intended for supply to a foreign diplomatic mission; or (iii) goods intended for use in any manufacturing process or other operations in accordance with the provisions of section 65; or Short title. Amendment of section 20. Amendment of section 28. Amendment of section 48. Amendment of section 61. (iv) goods intended for use in any hundred per cent. export-oriented undertaking; or (v) goods which the Central Government may, if it is satisfied that it is necessary or expedient so to do, by notification in the Official Gazette, specify for the purposes of this clause, till the expiry of one year. Explanation.—For the purposes of sub-clause (iv), "hundred per cent. export-oriented undertaking" has the same meaning as in Explanation 2 to sub-section (I) of section 3 of the Central Excises and Salt Act, 1944; Amendment of section 74.