Excise exemption for embroidery: duty waived for processed embroidery under the tariff heading, while unprocessed embroidery remains taxable. The Central Government exempts embroidery falling within Heading No. 58.05 from the whole of the duty of excise, while expressly excluding embroidery that has not been subjected to any process; the exemption therefore waives excise liability for processed embroidery within the tariff description but does not extend to unprocessed pieces.