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of <h1>Govt exempts tobacco powder from excise duty when used for gudaku manufacturing under Notification No. 3/89-C.E.</h1> The Central Government issued Notification No. 3/89-C.E. on January 16, 1989, under the Central Excises and Salt Act, 1944. This notification exempts tobacco powder, classified under sub-heading 2404.90 of the Central Excise Tariff Act, 1985, from the entire excise duty. The exemption applies when the tobacco powder is used within the manufacturing facility for producing gudaku. The decision was made in the public interest, utilizing the powers granted by section 5A of the 1944 Act.
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