Section 2(6) in The Bihar and Orissa Excise Act, 1915
(6)["excisable article" means -] [Substituted by the Adaptation of Indian Laws Order, 1950.](a)any alcoholic liquor for human consumption; or(b)any intoxicating drug;[(6-a) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as mentioned in (Entry 51 of List II in the Seventh Schedule to the Constitution;] [Inserted by the Adaptation of Indian Laws Order, 1950.]
