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    <title>Effective rate for specified goods falling under Heading Nos. 72.15 and 73.09</title>
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    <description>Government exempts goods under Heading Nos. 72.15 and 73.09 from excise duty to the extent it exceeds an amount calculated at a fixed rate per tonne, provided the goods derive from ship, boat or floating structure break up and customs duty and the specified additional duty were paid on Light Displacement Tonnage; issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and superseding an earlier notification.</description>
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