Excise duty exemption for edible preparations under tariff sub-heading removes excise liability for those specified goods. The Central Government, exercising powers under the Central Excises and Salt Act, 1944, exempts all goods classifiable as edible preparations under tariff sub-heading 2104.10 from the whole of the excise duty specified in the Schedule to the Central Excise Tariff Act, 1985, thereby removing excise liability for those goods.