Section Text
1) Until provision to the contrary is made by 2929. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [Parliament] the 3030. Word subs. for the words "excisable articles" by the Government of India (Adaptation of Indian Laws) Order. 1937. [State] Government may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of 3131. Word subs. for the words "excisable article" by the Government of India (Adaptation Indian Laws) Order, 1937. [the Constitution], under this Chapter as then in force.
(2) The duties to which this section applies are (a) any duty on intoxicants which are not excisable articles within the meaning of this Act ;
(b) any duty on an excisable article produced outside India and imported into the 3030. Word subs. for the words "excisable articles" by the Government of India (Adaptation of Indian Laws) Order. 1937. [State] whether across a customs frontier as defined by the Central Government or not ; 3232. Words subs. for the words "is kept" by W.B. Act 34 of 1965.
(c) any duty on medicinal or toilet preparations containing alcohol.
(3) Nothing in this section shall authorise the levy by the State Government of any duty which, as between goods manufactured or produced in the 3030. Word subs. for the words "excisable articles" by the Government of India (Adaptation of Indian Laws) Order. 1937. [State] and similar goods not so manufactured or produced, discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the 3030. Word subs. for the words "excisable articles" by the Government of India (Adaptation of Indian Laws) Order. 1937. [State], discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality