What is the distinction between opium and Indian hemp as they relate to duties of excise?
The distinction between opium and Indian hemp as they relate to duties of excise is that opium falls under the category of narcotic drugs, while Indian hemp (also known as cannabis or marijuana) is a separate entity. Both are subject to duties of excise on goods manufactured or produced in the State and countervailing duties on similar goods manufactured or produced elsewhere in India. However, they are not included together in the same sub-paragraph (b) of Entry 51, which lists items with specific exclusions for medicinal and toilet preparations containing alcohol or any substance included in the mentioned category.