In the Seventh Schedule to the Constitution,—

 

(a) in List I—Union List,—

 

(i) for entry 84, the following entry shall be substituted, namely:—

 

"84. Duties of excise on the following goods manufactured or produced in India, namely:—

(a) petroleum crude;

 

(b) high speed diesel;

 

(c) motor spirit (commonly known as petrol);

 

(d) natural gas;

 

(e) aviation turbine fuel; and

 

(f) tobacco and tobacco products.";

 

(ii) entries 92 and 92C shall be omitted;

 

(b) in List II—State List,—

 

(i) entry 52 shall be omitted;

 

(ii) for entry 54, the following entry shall be substituted, namely:— "54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods.";

 

(iii) entry 55 shall be omitted;

 

(iv) for entry 62, the following entry shall be substituted, namely:—

 

"62. Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council.".