(8)"excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as is mentioned in Entry 51 of List II of the Seventh Schedule to the Constitution;[( 9) 'Inspector of Excise' means an Inspector of Excise appointed under section 6 ;] [Substituted by Act 1 of 1971 w.e.f. 7-8-1970]
