Section 3(3) in The United Provinces Excise Act, 1910
(3)"Excise Commissioner" means the officer appointed by the State Government under Section 10, sub-section (2), clause (a);(3-a) "excise duty" and "countervailing duty" mean any such excise duty or countervailing duty as the case may be, as is mentioned in Entry 51 of List II in the Seventh Schedule to the Constitution;
