Excise exemption for cosmetic and cultural products yields nil duty for kajal, sindur, alta and mahavar. An amendment under rule 8(1) of the Central Excise Rules substitutes tariff table entries to record a nil excise rate for kajal, sindur, alta and mahavar, thereby creating an express exemption for those specified cosmetic and cultural products by altering the Table annexed to Notification No. 235/86-Central Excises.