Excise exemption for candles under the tariff heading removes whole duty liability under section 3 of the excise law. Candles described under the tariff sub heading for candles are exempt from the whole of the excise duty leviable under the Central Excises and Salt Act, 1944, by authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944; the notification sets a February 1986 commencement date.