Excise exemption for aluminium carts removes excise duty liability under central excise tariff classification. The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, exempts aluminium carts classified under sub-heading 8716.00 of the Central Excise Tariff Act, 1985 from the whole of the duty of excise leviable under the Schedule to that Act, thereby removing excise liability for the specified tariff item.