Excise duty exemption for building-site manufactured goods permits duty-free use when produced and consumed at the construction site. Goods under sub-heading No. 6807.00 manufactured at a building construction site for use at that site are exempted from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985, by exercise of power under section 5A(1) of the Central Excises and Salt Act, 1944.