Excise exemption for pan masala confirms no duty payable where levy was not imposed under prevailing practice. Government found an administrative practice of non-levy of excise duty on Pan Masala not containing lime or catechu during 17 March 1985 to 7 May 1985, and directed that the full excise duty otherwise payable on such pan masala shall not be required to be paid for instances where duty was not levied in accordance with that practice.