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of <h1>Government Exempts Hookah Tobacco from Additional Excise Duty under Notification No. 31/99-CE, Amending Previous Regulations</h1> The Central Government has issued Notification No. 31/99-CE dated June 10, 1999, under the Central Excise Act, 1944, and the Additional Duties of Excise (Goods of Special Importance) Act, 1957. This notification amends a previous notification (No. 9/96-Central Excise) to exempt hookah tobacco, used for smoking through hookah or chilam, from additional excise duty. The exemption is applied by inserting a new entry in the existing table of exemptions, specifying that hookah tobacco, commonly known as 'gudaku', will incur no additional duty.
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