Excise duty cap on specified goods: duty above the ad valorem rate for printing items, instruments, and software is exempt. Exempts specified excisable goods by capping duty at prescribed ad valorem rates: printing blocks and printing types (tariff item 8442 50) and mathematical calculating instruments and pantographs (tariff item 8486 40 00) are exempt from duty in excess of Nil, and software (tariff chapter 8523) is exempt from duty in excess of an ad valorem rate fixed at 10%. The exemption, effective 1 January 2007, treats Table rates as ad valorem and limits excise liability accordingly; later amendments to the software rate and a rescission by notification no. 7/2011 CE are recorded.