Exemption to thorium hydroxide exempts specified thorium hydroxide manufactured by Indian Rare Earths Limited from excise duty. The government exempts Thorium Hydroxide classified under sub heading 2804.90 when manufactured by Indian Rare Earths Limited from the whole excise duty leviable under the Tariff Schedule, relying on delegated powers under the Central Excise Rules and the Central Excise Tariff framework.