Exemption for captively consumed unbranded chewing tobacco: excise and additional duty not required to be paid under prevailing practice. The Central Government directs that the whole of the excise duty and additional duty payable on unbranded chewing tobacco captively consumed in the manufacture of branded chewing tobacco, which were not levied during the period in accordance with a prevailing practice, shall not be required to be paid in respect of such unbranded chewing tobacco.