Allocation of Union levied duties: removal of excise reference alters collection and assignment to States under constitutional provision. The amendment omits the reference to excise on medicinal and toilet preparations from Article 268(1), and the revised provision specifies that duties mentioned in the Union List are levied by the Government of India but collected by the Union in Union territories and by the States in other cases; proceeds of duties leviable within a State do not form part of the Consolidated Fund of India and are assigned to that State.