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of <h1>Excise Duty Distribution: Union and States Share Revenue Through Parliamentary Mechanism Under Constitutional Framework</h1> The statutory provision addresses the distribution of Union excise duties between the Union and States. Originally, Union excise duties were to be levied and collected by the Government of India, with provisions for distributing net proceeds to states through parliamentary law. The article was subsequently omitted by the Constitution (Eightieth Amendment) Act, 2000, with transitional provisions ensuring that distributions made between April 1996 and the act's commencement were deemed valid under Article 270.
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