Excise exemption for specified tariff headings where goods originate from shipbreaking and requisite customs duty per LDT is paid. Exempts goods classifiable under heading Nos. 72.15 and 73.09 from the whole of excise duty when obtained from breaking up of ships, boats and other floating structures, provided customs duty on those vessels has been paid at the specified rate per Light Displacement Tonnage under the First Schedule to the Customs Tariff Act.