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<h1>Excise Duty Imposed on Branded Unmanufactured and Chewing Tobacco Using Packing Machines from March 2010 to July 2017.</h1> The Central Government, under the authority of section 3A of the Central Excise Act, 1944, specifies that unmanufactured tobacco with a brand name (tariff heading 2401) and chewing tobacco (tariff item 2403 99 10) manufactured using packing machines and packed in pouches are subject to excise duty. This notification, effective from March 8, 2010, defines 'packing machine' to include various types of Form, Fill and Seal machines and 'brand name' as any mark used to indicate a trade connection. This notification was later rescinded by Notification 22/2017 on July 18, 2017.