Amendment status not verified — confirm the current text below against the official source.
Subject to any regulations to regulate the time, place and manner of payment made by the 1 [Commissioner] in this behalf, the duties referred to in section 105 may be levied in one or more of the following ways:- ( a ) in the case of an excisable article imported- (i) by payment either in the 2 [State] at the time of its import or in the 3 [State] or territory of export at the time of its export, or ( ii ) by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act; (b) in the case of an excisable article exported by payment in the 4 [State] at the time of its export, or in the 5 [State] or territory of import; ( c ) in the case of excisable articles transported- (i) by payment in the district from which they are transported, or ( ii ) by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act; ( d ) in the case of spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act- (i) by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued from a warehouse established or licensed under this Act, or ( ii ) by rate charged in accordance with such, 6 [scale of equivalents] calculated on the quantity of materials used or by the degree or attenuation of the wash or wort, as the case may be, as the 7 [State] Government may prescribe; ( e ) in the case of intoxicating drugs manufactured 8 [in the 9 [State]] by payment upon the quantity produced or manufactured or issued from a warehouse established or licensed under this Act : Provided that where payment is made upon issue for sale from a warehouse established or licensed under this Act, such payment shall be at the rate of the duty in force at the date of issue from the warehouse : Provided further that where one and the same person is permitted- (i) to manufacture or import and to sell, or ( ii ) to manufacture and export, country liquor or any intoxicant, such duty may be levied in consideration of the joint privileges granted, as the Collector deems fit.