Excise duty or countervailing duty

may, by notification, levy an excise duty

6[including additional excise duty] on

any excisable article manufactured or produced in the State

7[XXXX] at such

. Substituted by the Act No.1 of 2010, S.2 . Substituted by the Act No.1 of 2010, S.2 . Substituted by the Act No.1 of 2010, S.2

. Heading of Chapter- V substituted by the Act No.9 of 2017, S.3

. Inserted by the Act No. 9 of 2017, S.4 . Inserted by the Act No. 9 of 2017, S.4 .Omitted by the Act No.23 of 1971, S3

rate, not exceeding the rates mentioned in the Schedule, as may be specified in the notification.

1. (2) The Government may, be notification, levy a countervailing duty 1[including additional countervailing duty] duty on any exercisable article manufactured or produced elsewhere in India and imported into the State 2[XXXXX], at such rates as may be specified in the notification, which may not exceed the rates of excise duty 3[or additional excise duty, as the case may be] on similar excisable articles levied under sub-section (1).
2. (3) Different rates may be specified in sub-sections (1) and (2) for different kinds of excisable articles and different modes of levying duties under section 22.