(b)any duty on an excisable article produced outside India and imported into the [State] [Substituted by paragraph 4(1), ibid for the word Province.] whether across a customs frontier as [defined] [For definition of frontier by Central Government, please see Government of India, Ministry of Finance (Revenue Division) notification No. SectionR.O.1683 (122-Cus) dated 6.8.1955, published in the Gazette of India of 1955, Part II, section 3, page 1521.] by the Central Government or not;