(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 [State] [Substituted by paragraph 4(1), ibid for the word Province.] whether across a customs frontier as [defined] [For definition of frontier by Central Government, please see Government of India, Ministry of Finance (Revenue Division) notification No. SectionR.O.1683 (122-Cus) dated 6.8.1955, published in the Gazette of India of 1955, Part II, section 3, page 1521.] by the Central Government or not;(c)[ any duty on medicinal or toilet preparations containing alcohol.] [Clause (c) inserted by paragraph 3 of, and the Eleventh Schedule to, the Adaptation of Laws Order, 1950.]
