Excise duty reduction for ice cream with a specified ad valorem rate; certain Chapter twenty one goods exempted. Notification under section 5A exempts specified Chapter 21 goods from excise duty to the extent that duty exceeds prescribed effective rates, consolidating existing exemptions. The Table fixes nil effective rates for most listed sub headings, while prescribing an effective ad valorem rate for ice cream; the notification defines 'ice cream' to include kulfi and preparations using milk, cream or other milk products.