1.Introduction on Central Excise Law :

 

Article 246 gives the respective authority to Union and State governments for levying tax.  Schedule VII of our constitution contains three lists setting out matters under which the State and Union have the authority to make laws.

The seventh schedule is classified into three lists as follows:

List I (called Union List ) : It contains the matters in respect of which the Parliament has an exclusive right to make laws. Some of the relevant entries in the Union list I of the seventh schedule are :

Entry 82- Taxes on income other than Agricultural income

Entry 83- Duties of Customs including Export duties

Entry 84- 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 medical and toilet preparations containing alcohol or any substance stated before.