Section 24

(1) Until provision to contrary is made by the Parliament the State Government may levy duty – (a) on intoxicants or medicinal or toilet preparations containing alcohol which are not excisable article within the meaning of this Act; (b) on an excisable article produced outside India and imported into the territories to which this Act applies whether across a custom frontier as defined by the Central Government or not. (3) Nothing in this section shall authorize the levy by the State Government of any duty which, as between goods manufactured or produced in the State and similar goods not so manufactured or produced, discriminates in favour of the former, or which, in the case of goods manufactured or produced, outside the State discriminates between goods manufactured or produced in another locality. Every license, permit or pass granted under any section of the Eastern Bengal and Assam Act of 1910 (1 of 1910) and in force at the commencement of this Act, shall be deemed to have been granted under the corresponding section of this Act, and shall (unless previously cancelled, suspended or surrender under this Chapter) remain in force for the period for which it was granted.