(14)"excise duty" and "countervailing duty" means such excise duty or countervailing duty, as the case may be, as is mentioned in [entry 51 in List II in the Seventh Schedule to the Constitution] [This portion substituted for the portion 'Item 40 in List II in the Seventh Schedule to the Government of India Act, 1935' by the Adaptation of Laws Order, 1950.];
