Ways of levying such duty

Subject to any rules made under section 77 any duty imposed under section 22 may be levied in any of the following ways ;- (a) On an excisable article imported :- i. by payment, upon or before importation, in the State of Arunachal Pradesh, ii. by payment upon issue for sale from a warehouse established, authorised or continued under this Act, (b) on an excisable article exported, by payment in the State of Arunachal Pradesh, (c) on an excisable article transported - 1. by payment in the district from which the article is sent, or 11. by payment upon issue for sale from a warehouse established, authorised or continued under this Act, (d) on intoxicant drugs manufactured, cultivated or collected, 1. by a rate charged upon the quantity manufactured under a licence granted in respect of producing Apong issued for sale from a warehouse establish, authorised or continued under this Act, or (e) on spirit or beer manufactured in any distillery or brewery licensed, established, authorised or continued under this Act, I. by a rate charge upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established, authorised or continued under this Act, or 11. in accordance with such scale of equivalents calculated on the quantity or materials used, or by the degree or attenuation of the wash or wort, as the case may be the Government may prescribe.