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<h1>Government Grants Excise Duty Exemption for 'Gudaku' Under Central Excise Rules 1944, Sub-heading 2404.90</h1> The Central Government issued Notification No. 445/86-C.E. on November 6, 1986, under the Central Excise Rules, 1944, granting an exemption for 'Gudaku' under sub-heading No. 2404.90 of the Central Excise Tariff Act, 1985. This exemption applies to the excise duty specified in the Schedule, equivalent to the excise duty already paid on tobacco powder under the same sub-heading, used in manufacturing 'Gudaku'.