Excise exemption for sports goods and tricycles removes duty in excess of the specified rate, subject to stated conditions. Notification under rule 8(1) of the Central Excise Rules, 1944 exempts excisable goods under Chapter 95 and Heading 95.01-sports goods and tricycles-from so much of the duty of excise as is in excess of the amount calculated at the rate specified in the Table, the rate being Nil and no conditions attached.