Excise duty cap for medical instruments: liability limited to a specified ad valorem rate under notification. Exemption limits excise liability on specified medical, surgical, dental and veterinary instruments to an ad valorem duty of five percent by exempting that portion of duty in excess of the five percent rate for goods falling under the enumerated tariff headings, as set out in the notification dated 3-6-1994; the Table lists the relevant headings and describes the covered goods as all goods within those headings or all goods for medical, surgical, dental or veterinary use.