Excise exemption limits basic duty on dry cell batteries to a capped ad valorem rate under statutory authority. Exempts dry cell batteries under heading 85.06 of the Central Excise Tariff from so much of the basic excise duty leviable as exceeds the amount calculated at a prescribed ad valorem rate, under the authority of section 5A(1) of the Central Excises and Salt Act, 1944, on grounds of public interest.