Effective rate of duty exemptions set for goods under Chapters 1-25, specifying rates, conditions and packaging criteria. Prescribes exemption of excisable goods from so much of excise duty as exceeds the effective rate specified in a Table linking tariff headings to descriptions, ad valorem or specific rates and conditions. The Table lists foodstuffs, agricultural derivatives, tobacco and other goods with nil or specified rates, and qualifications covering packaging, retail price thresholds, brand name restrictions, intra factory medicament use and content disclosure. An Annexure prescribes certificates and declarations required to claim exemptions and procedural time limits. Numerous subsequent notifications amend entries, rates and conditions.