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Central Excise Act 1944 with special emphasis on Constitution of India

CS K K Agrawal 04 Nov 2015 4,099 Views 0 comment Print Excise Duty | Articles

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We have analysed following two entries relating to Excise Act 1944

Union List. Entry No 84

Duties of excise on tobacco and other goods manufactured or produced in India except alcoholic liquors for human consumption, Opium, Narcotics but including medicinal and toilet preparations containing alcoholic liquors, Opium, Narcotics.

State List. Entry No 51

Duties of excise on alcoholic liquors for human consumption Opium, Narcotics.

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Name: CS K K Agrawal

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0 Comments

Shirish Shanbhag says:

Under Constitution of India, in 7th Schedule, under Central list, entryno.84 and in State list entry no.51, both entries adequately state Central Excise Act 1944.

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November 6, 2015 at 12:44 am
Manish K. Gandhi says:

Is it incomplete?

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November 4, 2015 at 10:25 am