Excise duty exemption for resin bonded bamboo mats with veneers removes the levy on qualifying Chapter 44 goods. Full excise duty exemption applies to resin bonded bamboo mats having veneers in between classified under Chapter 44; the exemption rests on public interest authority to relieve the duty and applies only to mats made by compressing two or more plies of hand woven bamboo mats with veneers between the plies and bonded with resins.