Excise duty exemption for paper bags under specified tariff sub-heading removes whole duty liability under central excise law. The Central Government, invoking statutory power under section 5A(1) and acting in the public interest, by Notification No. 280/88-C.E. dated 16-11-1988 exempts paper bags (including paper sacks) falling under sub-heading 4819.90 from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985.