Modes of levying duties - The excise duty,

4[additional excise

duty]

5[XXXX] the countervailing duty

6[and additional countervailing

duty] under section 21 shall be levied in one or more of the following modes:-

1. (a) rateably, on the quantity 7[or ad valorem of any excisable article] produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse, or imported into the State 8[at such stage or stages and in such manner as may be prescribed];
2. (b) in the case of spirits or other liquors produced in 9[any

quality or strength or in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree or attenuation of the wash or wort, as the case may be, prescribed.

1. (c) in the case of toddy, in the form of a tax on each variety of excise tree from which toddy is drawn having due regard to the period during which such tree is capable of yielding toddy; (d)

10[By differenct rates of fees on licenses issued for different

purposes mentioned in the sub-section (1) of Section 17 as may be prescribed.]

11[(e) In the form of Retail Excise Tax, Additonal Retail Excise Tax,

Manufacture Excise Tax or any other levy, tax, fee or cess, as may be notified.]