(1)Such stamp duties [* * *] [Omitted 'and such duties of excise on medicinal and toilet preparations' by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.] as are mentioned in the Union List shall be levied by the Government of India but shall be collected-(a)in the case where such duties are leviable within any [Union territory] [Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 29 and Schedule, for " State specified in Part C of the First Schedule" .], by the Government of India, and(b)in other cases, by the States within which such duties are respectively leviable.
