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:— (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 (b) by way of a duty on the quantity of such excisable article imported into the State.