Excise exemption for tobacco powder used as factory input in gudaku manufacture removes duty at point of use. Notification No. 3/89-C.E. (16-1-1989) exempts tobacco powder falling under sub-heading 2404.90 of the Central Excise Tariff Act, 1985 from the whole of the duty of excise when such tobacco powder is used within the manufacturing factory for further production of gudaku.