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 may direct, may be imposed, either generally or for any specified local area, on any excisable article- imported; or exported; or transported; or manufactured, cultivated or collected under any license granted under section 14; or manufactured in any brewery or distillery licensed or established under section 15; Provided as follows: - (1) Duty shall not be so imposed on any article which has been imported in to India and liable on such importation to the payment of duty under the Indian Tariff Act, 1934 (XXXII of 1934) or the Custom Act, 1952 (52 of 1962). Explanation: - Duty may be imposed under his section at different rates according to the places to which any excisable article is to be removed for consumption, or according to the varying strength and quality of such article.