Duties levied by the Union but Collected and Appropriated by the States are:

[A] Stamp duty and duties of excise on the medical and toilet preparations

[B] Succession duty in respect of property other than agriculture land

[C] Estate duty in respect of property rather than agricultural land

[D] Taxes on railway fares and freights

Answer & Explanation
Answer: Stamp duty and duties of excise on the medical and toilet preparations