9. Draft Constitution as published in the Gazette of India, dated 26th February 1948 with Dr. Ambedkar’s letter dated 21st February 1948 to Dr. Rajendra Prasad,President of the Constituent Assembly of India - Page 332

THE DRAFT CONSTITUTION 299

THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 330

*86. Duties of excise on tobacco and other goods manufac- tured or produced in India except—

(a) alcoholic liquors for human consumption;

(b) opium, Indian hemp and other narcotic drugs and 5 narcotics; non-narcotic drugs;

but including medicinal and toilet preparations containing alcohol, or any substance included in sub-paragraph (b) of this entry.

  1. Corporation tax.

  2. Taxes on the capital value of the assets, exclusive of 10 agricultural land, of individuals and companies; taxes on the capital of companies.

  3. Offences against laws with respect to any of the mat- ters in this List.

  4. Fees in respect of any of the matters in this List, but 15 not including fees taken in any court.

  5. Any other matter not enumerated in List II or List III including any tax not mentioned in either of those Lists.

List II—State List

  1. Public order (but not including the use of naval, 20 military or air forces in aid of the civil power); preventive detention for reasons connected with the maintenance of public order; persons subjected to such detention.

  2. The administration of justice; constitution and organi- sation of all courts, except the Supreme Court, and fees taken 25 therein.

  3. Jurisdiction and powers of all courts except the Supreme Court, with respect to any of the matters in this List; procedure in Rent and Revenue Courts.

  4. Police, including railway and village police. 30

*The Committee is of opinion that duties of excise on medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry should be included in this entry as duties leviable by the Union, as it thinks that uniform rates of excise duty should be fixed in respect of these goods in all Statos for the sake of development of the pharmaceutical industry. The levy of different rates in differ- ent States is likely to lead to a discrimination in favour of goods imported from foreign countries which would be detrimental to the interests of Indian manufacturers as was pointed out by the Drugs Enquiry Committee in their report in 1931.

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