Provided that no such duty shall be levied on toddy when used for the manufacture of jaggery, vinegar, yeast or neera or when drunk as such.

Mode of levy Mode of levy.— The duty on any excisable article leviable under this Act may be levied in one or more of the following ways, namely:—

1. (a) by way of a duty on the quantity of such excisable article manufactured in or passed out of any place of manufacture or storage including a distillery, brewery or warehouse licensed or established under this Act; and
2. (b) by way of a duty on the quantity of such excisable article imported into the State.