Duty on excisable articles

An excise duty or a countervailing duty, as the case may be, at such rate or rates as the State Government shall direct, may be imposed; either generally or for any specified local area, on any excisable article— (a) imported, exported or trasported in accordance with the provisions of section 16; or (b) manufactured or cultivated under any license granted under section 20; or (c) manufactured in any distillery established, or any distillery or brewery licensed under section 21; Provided as follows:— (i) duty shall not be so imposed on any article which has been imported into India and was liable on importation to duty under the Indian Tarrif Act, 1894, or the Sea Customs Act, 1878; (ii) [Omitted]. Explanation.—Duty may be imposed under this section at different rates according to the places to which any excisable article is to be removed for consumption, or according to the...