Excise duty exemption for specified steel goods where shipbreaking customs duties were paid, capping excise liability. Government exempts goods under Heading Nos. 72.15 and 73.09 from excise duty to the extent it exceeds an amount calculated at a fixed rate per tonne, provided the goods derive from ship, boat or floating structure break up and customs duty and the specified additional duty were paid on Light Displacement Tonnage; issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and superseding an earlier notification.