29A. [ Saving for duties being levied at commencement of the Constitution. [Section 29A inserted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937.]
(1)Until provision to the contrary is made by [Parliament] the [State] [Substituted by paragraph 4(1), ibid for the word Provincial.] Government may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of [the Constitution] [Substituted by paragraph 3 of, and the Eleventh Schedule to, ibid for the words, figures and letters Part III of the Government of India Act, 1935.], under this Chapter as then in force.(2)The duties to which this section applies are-(a)any duty on intoxicants which are not excisable articles within the meaning of this Act;(b)any duty on an excisable article produced outside India and imported into the [State] [Substituted by paragraph 4(1), ibid for the word Province.] whether across a customs frontier as [defined] [For definition of frontier by Central Government, please see Government of India, Ministry of Finance (Revenue Division) notification No. SectionR.O.1683 (122-Cus) dated 6.8.1955, published in the Gazette of India of 1955, Part II, section 3, page 1521.] by the Central Government or not;(c)[ any duty on medicinal or toilet preparations containing alcohol.] [Clause (c) inserted by paragraph 3 of, and the Eleventh Schedule to, the Adaptation of Laws Order, 1950.](3)Nothing in this section shall authorize the levy by the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.] of any duty which, as between goods manufactured or produced in the [State] [Substituted by paragraph 4(1), ibid for the word Province.] and similar goods not so manufactured or produced, discriminates in favour of the former, or which, in this case of goods manufactured or produced outside the [State] [Substituted by paragraph 4(1), ibid for the word Province.], discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.]
