Amendment status not verified — confirm the current text below against the official source.
1 [( 1 )] An excise duty or 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- ( a ) any alcoholic liquor for human consumption, (b) any intoxicating drug 3 ]or hemp]: 4 [( c ) opium,] ( d ) any other excisable article, when imported, exported, transported, possessed, manufactured or sold 5 [in or from the 6 [State], as the case may be]: Provided that duty shall not be so imposed on any article which has been imported into 7 [the territory of India] and was liable on such importation to duty under the Indian Tariff Act, 1934, or the Sea Customs Act, 1878 8 * 9 [or on any medicinal or toilet preparation containing alcohol, opium, hemp or other narcotic drugs or narcotics.] 10 [Explanation.- Duty may be imposed under this section at different rates,- (i) according to the places to which an excisable article is to be removed for consumption; or ( ii ) according to the varying strength or quality of such article; or ( iii ) according to the manufacturing cost of the excisable article, declared in writing, by the manufacturer or the exporter to the State, to the prescribed authority and authenticated by that authority.] 11 * * * * *