(62)"relevant laws" means the Indian Power Alcohol Act, 1948 (22 of 1948), the Motor Spirit Taxation Act the Medicinal and Toilet Preparations (Excise Duties) Act, 1955(16 of 1955), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) and such other Acts relevant to excise revenue;
