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of <h1>India Imposes Excise Duty on Gutkha via Notification No. 29/2008; Rescinded by Notification No. 22/2017 in 2017.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 29/2008-Central Excise (N.T.) on July 1, 2008, under Section 3A of the Central Excise Act, 1944. This notification imposes excise duty on gutkha, a type of pan masala containing tobacco, classified under tariff item 2403 99 90. The duty applies to products manufactured using packing machines and packed in pouches. The notification specifies the types of machines included, such as Form, Fill and Seal (FFS) machines, and was rescinded by Notification No. 22/2017 on July 18, 2017.
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