Exemption to all excisable goods when sold in DTA

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....he notification of Government of India in the Ministry of Finance (Department of Revenue) No. 81/91-Central Excises, dated the 25th July, 1991, the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all excisable goods (hereinafter referred to as the said goods) specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and pro....

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....hall not be less than the amount calculated at the rate of 25% ad valorem or the duty of excise leviable thereon which is specified in the said Schedule read with any relevant notification issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 or sub-section (1) of Section 5A of the said Central Excises and Salt Act, as the case may be, whichever is higher : Provided further that n....