Levy of duty:

An excise duty and or a countervailing duty, as the case may be, at such rate or rates as the Government may direct, may be imposed on– (1) any exciseable article imported, or (2) any exciseable article exported, or (3) any exciseable article transported, or (4) any exciseable article manufactured or bottled in any distillery, brewery, winery or bottling plant established or kept in a bonded warehouse under licence under this Act. Explanation:- Duty may be imposed on any article under this section at different rates according to the purposes for which such article is intended to be used, 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.