Excise duty cap on cosmetics and toilet preparations limits chargeable duty to a specified ad valorem rate. The Central Government exempts goods under sub headings 3304.00, 3305.90, 3307.10, 3307.20, 3307.30 and 3307.90 from so much of the excise duty leviable as exceeds the amount calculated at the rate of seventy per cent ad valorem, exercising powers under the Central Excises and Salt Act, 1944 on grounds of public interest.