[Omitted] Taxes which are levied and collected by the Union and may be distributed between the Union and the State

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....bsp;Taxes which are levied and collected by the Union and may be distributed between the Union and the States.-Union duties of excise other than such duties of excise on medicinal and toilet preparations as are mentioned in the Union List shall be levied and collected by the Government of India, but, if Parliament by law so provides, there shall be paid out of the Consolidated ....