Indian Polity · Excise Duties
Under the Central Excise Act, which of the following categories of items is constitutionally excluded from the purview of Central Excise Duty and taxed by state governments?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Medicinal and toilet preparations containing alcohol
- 2Tobacco and tobacco manufactured products
- 3Alcoholic liquor for human consumption✓
- 4Petroleum crude and aviation turbine fuel
Correct answer
Alcoholic liquor for human consumption
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