Excise exemption: staged duty relief for specified goods in 1985-86 subject to investment and turnover caps. Notification grants staged excise duty relief for excisable goods (except sandalwood oil) formerly under Tariff Item 68 cleared for home consumption between 1 April 1985 and 31 March 1986. Relief comprises three aggregate tiers giving full exemption on initial clearances, partial exemption on the next tier limited to duty in excess of twenty-five per cent, and further partial exemption on the subsequent tier limited to duty in excess of seventy-five per cent. Eligibility requires capital investment below a prescribed cap certified by an Assistant Collector and compliance with per-factory and manufacturer turnover exclusions; certain prior-notification eligibilities are preserved. Explanatory rules address investment valuation, exclusion of nil-rated or otherwise exempt clearances, and kiln-firing treatment for ceramic insulators.