(6)Exciseable article. - "Exciseable article" means :(a) any alcoholic liquor for human consumption ; or(b)any intoxicating drug][(6-a) "excise bottle" means a bottle of such type or description as may be or may have been at any time permitted for the bottling of liquor or beer by rules made under this Act].[(6-b) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty as the case may be as in mentioned in entry1 51 of list II in the Seventh Schedule to the Constitution.
