Amendment status not verified — confirm the current text below against the official source.
1[An excise duty or a countervailing duty, as the case may be,] at such rate or rates as the 2[State] Government shall direct, may be imposed; either generally or for any specified local area, on any excisable article― (a) imported, exported or trasported in accordance with the provisions of section 16; or (b) manufactured or cultivated under any license granted under section 20; or (c) manufactured in any distillery established, or any distillery or brewery licensed under section 21; Provided as follows:― (i) duty shall not be so imposed on any article which has been imported into ³[ * * India] and was liable on importation to duty under the 4Indian Tarrif Act, 1894, or the 5Sea Customs Act, 1878; (ii) 6* **** 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 Duty on excisable articles.