Power to impose duty on import, export, transport and manufacture.

Tax2016101 sections8 chapters

Chapter V EXCISE REVENUE

Statutory text

(1) An excise duty or a countervailing duty or any other duty or fee, as the case may be, at such rate or rates as the State Government may direct, may be imposed, either generally or for any specified local area on -
- (a) any excisable article imported, or
- (b) any excisable article exported, or
- (c) any excisable article transported, or
- (d) any excisable article manufactured under any license issued or renewed under this Act, or
- (e) any excisable article manufactured in any distillery or brewery licensed, established, authorized or continued under this Act. Explanation-(1) – Duty may be imposed on any article under this sub-section at different rates according to the places to which such article is to be removed for consumption, or according to the varying strength and quality of such article.
(2) A duty, at such rate or rates as the State Government may direct, may be imposed, either generally or for any specified local area, on any intoxicant under the provisions of this Act.

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