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.

1. (a) imported, exported or transported in accordance with the provisions of Section 16 ; or
2. (b) manufactured or cultivated under any licence granted under Section 20 ; or
3. (c) manufactured in any distillery established or any distillery or brewery licensed under Section 21 ; Provided as follow :-
   • (i) duty shall not to be so imposed or any article which has been imported into India and was liable on importation to duty under the Indian Tariff Act, 1894, or the1See Customs Act, 1878 ;
   • (ii) 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 varying strength and quality of such article.

¹ 1. See now the Customs Act, 1962.