Excise exemption for on-site fabricated steel structures where underlying excise on iron and steel inputs has been paid. Exemption is provided for tariff-heading-classified fabricated iron and steel goods fabricated at a construction site and used in that construction work, removing the whole excise leviable on such on-site fabricated goods, provided the fabricated goods are made from iron or steel inputs on which the appropriate excise duty or additional customs duty has already been paid.