Constitutional Provisions

As per Entry No. 84 of Union List to Article 246 of Constitution of India

Central Government has the power to impose 

duties of excise on tobacco and other goods manufactured or produced in India

Except:

(a) Alcoholic Liquors for human consumption

(b) Opium, Indian hemp and other narcotic drugs and narcotics;

But including

medicinal and toilet preparations containing alchohol, or any substance stated before

Hence, Central Government cannot charge Excise duty on

(a) alcoholic liquors for human consumption

(b) opium, Indian hemp and other narcotic drugs and narcotics;

But it can impose duty on

medicinal and toilet preparations containing alchohol, or any substance stated before

Example

Whether Central Government can charge duty on medical syrups which contain alcohol?

Excise Charged by which Government ?

It is imposed by Central Government.

However for some goods, it is also imposed by State Government like

• Alcoholic Items
• Narcotic Drugs etc