23. Saving for duties being levied at commencement of Constitution.
(1)Until provisions to the contrary are made by the Parliament, the State Government may continue to levy any duty to which this section applies which it is lawfully levying immediately before the commencement of the Constitution, under this chapter as then in force.(2)The duties to which this section applies are,-(a)any duty on intoxicants or medicinal or toilet preparations containing alcohol which are not excisable articles within the meaning of this Act;(b)any duly on an excisable article produced outside India and imported to the territories to which this Act applies whether across a customs frontier as defined by the Central Government or not.(3)Nothing in this section shall authorise the levy by the State Government of any duty which, as between goods manufactured or produced discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the State discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.
