Excise exemption for mohair top and mohair yarn removes duty liability when classified under specified tariff subheadings. The Central Government exempts Mohair Top and Mohair Yarn from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985 when classified under sub headings 5102.90 and 5105.00, by virtue of powers under sub rule (1) of rule 8 of the Central Excise Rules, 1944.