(7a)[ "excise duty" and "countervailing duty" mean any such excise duty or countervailing duty, as the case may be, as is mentioned in [entry 51] [Clause (7a) inserted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937.] of List II in the Seventh Schedule to [the Constitution] [Substituted by ibid for the words and figures the Government of India Act, 1935.];] [Clause (7) substituted by section 3(4) of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965).]
