Excise exemption for rubber balloons added, classifying them as nil-duty under the amended central excise notification. An amendment to Notification No. 16/94-Central Excises inserts tariff item 4016.91 to exempt rubber balloons, specifying nil central excise duty, effected under the sub-section (1) power of section 5A of the Central Excises and Salt Act, 1944 as a public interest measure.