Excise duty exemption for a tariff subheading removes the levy under central excise as necessary in public interest. Goods classifiable under the specified tariff sub heading are exempted from the entire excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985. The Central Government, invoking its powers under the Central Excises and Salt Act, 1944, declared the exemption upon satisfaction that it was necessary in the public interest.