Power to impose duty on import, transport and manufacture

(1) An excise duty or countervailing duty, 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 (other than tari) manufactured under any licence granted in respect of Clause (a) of Sec. 13; or (e) any hemp plant cultivated, or any portion of such plant collected, under any licence granted in respect of Clause (b) or Clause (c) of Sec. 13; or (f) any excisable article manufactured in any distillery or brewery licensed, established, authorised or continued under this Act. Explanation - 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 strengths and quality of such article. (2) An excise duty or countervailing duty, 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 any tari drawn under any licence granted under Sec. 14, Sub-section(1). (3) Notwithstanding anything contained in Sub-sec. 1: (i) duty shall not be imposed thereunder on any article which has been imported into India and was liable, on such importation, to duty under the Indian Tariff Act, 1894 (8 of 1894), or the Sea Customs Act, 1878 (8 of 1878) if: (a) the duty as aforesaid has been already paid; or (b) a bond has been executed for the payment of such duty; and (ii) x x x Notification S.O 1317 the 25th October 1983- In exercise of the powers conferred by section 27 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act II of 1915) the Governor of Bihar is pleased to direct that in item number (3) (i) and (3) (ii) of Order No. X of the order published under notification no. 470 F- dated the 15th January 1919, as amended by notification no. S.O 79 dated the 17th January 1981 for the words "Troops and Military bodies" the following words shall be substituted with the immediate effect namely:- "Armed forces of Union, Central Reserve Police, Border security force, Bihar Military Police (excluding officers), mounted Military Police (excluding officers) and the members of the Armed Forces of the Union on deputation to the National Cadet corps.