(6)[ Excisable article. - "Excisable article" means :- [Substituted by the Adaptation of Laws (Third Amendment) Order, 1951. The original clause had been substituted by A.L.O. 1937.](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] [Added by Punjab Act 1 of 1940, Section 2.].[(6-b) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty as the case may be as in mentioned in entry 51 of list II in the Seventh Schedule to the Constitution.] [Re-lettered as (6-b) by Punjab Act 1 of 1940, Section 2. This clause was inserted by the Government of India (Adaptation of Indian Laws Order, 1937), as clause (6a).]
