(1)Until provision to the contrary is made by the Parliament, the State Government may levy duty-(a)on intoxicants or medicinal or toilet preparations containing alcohol which are not excisable articles within the meaning of this Act;(b)on an excisable article produced outside India and imported to the territories to which this Act applies whether across a customs frontier as defined by the Central Government or not.(2)Nothing in this section shall authorise the levy by the State Government of any duty which, as between goods manufactured or produced in the 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 State discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.
