Excise duty exemption for specified tariff subheading removes excise liability on those goods under a government notification. Notification No. 50/93 dated 28 2 1993 exempts from the whole of the excise duty all goods falling under the specified tariff sub heading in the Central Excise Tariff Act, 1985, issued under section 5A(1) of the Central Excises and Salt Act, 1944, as a public interest measure and superseding Notification No. 107/88 C.E.