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[Cites 0, Cited by 1] [Section 2] [Entire Act]

State of Goa - Subsection

Section 2(f) in The Goa Excise Duty Act, 1964

(f)"duty" means the duty of excise imposed by or under this Act in any of the ways indicated in section 13, and in the case of imports, the countervailing duty mentioned in entry 51 of List II in the Seventh Schedule to the Constitution;
(ff)[ "excisable article" means - [Inserted by Amendment Act 11 of 1973.]
(i)liquor, other than foreign liquor,
(ii)intoxicating drug, or
(iii)opium,
(iv)[ foreign liquor]