Nature and components of excise revenue.

Excise revenue shall be levied and

recovered under the following heads, namely:-

1. (a) duty;
2. (b) license fee;
3. (c) label registration fee; import or export or transportation or movement fee;
4. (d) Accruals through privilege fee, fines, penalties and other sundry receipts etc; and
5. (e) Any other duty, cess, fee or surcharge as the State Government may, by notification, impose.