(2)The duties to which this section applies are-(a)any duty on intoxicants which are not excisable articles within the meaning of this Act;(b)any duty on an excisable article produced outside India and imported into the [State] [Substituted by M.P Act No. 23 of 1958.] whether across a customs frontier as defined by the Central Government or not;[Omitted] [Omitted by M.P. Act No. 23 of 1958.]
