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of <h1>Notification exempts goods used in manufacturing Pan Masala and tobacco products from additional excise duty under Finance Act, 2005.</h1> The Central Government, under the authority of the Central Excise Act, 1944 and the Finance Act, 2005, has issued Notification No. 23/2005-CE dated May 13, 2005. This notification exempts all goods produced and used within the factory for manufacturing final products like Pan Masala and certain tobacco products from the additional duty of excise. This exemption applies to goods on which additional duty is otherwise leviable under section 85 of the Finance Act, 2005, as a measure deemed necessary in the public interest.
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