Amendment status not verified — confirm the current text below against the official source.
Power to impose duty. (1) An excise duty or a countervailing duty, as the case may be at such rates as the State Government may direct from time to time, may be imposed either generally or for specified local areas *[or] in respect of Armed forces, Para-military forces and such authorities as prescribed on- (a) any excisable article imported, or (b) any excisable article exported, or (c) any excisable article transported, or (d) any excisable article manufactured under any licence granted in respect of clause (a) of section 1 o, or (e) any Hemp Plant (Cannabis Sativa) cultivated, or any portion of such plant collected, under any license granted in respect of clause (b) or clause (c) of section 10, or (f) any excisable articles 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 strength and quality of such article. *[Inserted by the Arunachal Pradesh Excise (Amendment Act) 1993 (Act no 7 of 1993),s 4 wef