Amendment status not verified — confirm the current text below against the official source.
(1) The Government may, by notification, levy an excise duty on any excisable article manufactured or produced in the State 31[xxx] at such rate, 32[xxx] as may be specified in the notification. 33[(2) (1) The Government may, by notification, levy a countervailing duty on any excisable article manufactured or produced elsewhere in India and imported into the State at such rates as may be specified in the notification, which may not exceed the rates of excise duty on similar excisable articles levied under sub-section (1). (2) The Government may, by notification levy assessment fee or both on any excisable article manufactured or produced in any place outside India and imported into the State at such rates as may be specified in the notification.]