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of <h1>Govt. exempts sugar, tobacco, woollen fabrics from additional excise duty under Notification No. 102/89-C.E.</h1> The Central Government, under the authority of relevant sections of the Central Excises and Salt Act, 1944, and the Additional Duties of Excise (Goods of Special Importance) Act, 1957, has issued Notification No. 102/89-C.E. dated March 1, 1989. This notification exempts samples of sugar, all varieties of tobacco, and woollen fabrics, which are already exempt from basic excise duty under the Central Excises and Salt Act, from additional excise duty. This exemption is deemed necessary in the public interest and applies to items classified under Chapter 51 of the Central Excise Tariff Act, 1985.
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