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.