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]1 at such rate or rates as the [State Government]2 shall direct,3 may be imposed, either generally or for any specified local area, on any excisable article-------- (a) imported in accordance with the provisions of section 12 (1) ; or (b) exported in accordance with the provisions of suction 13 ; or (c) transported; or (d) manufactured, cultivated or collected under any licence granted under section 17 ; or (e) manufactured in any distillery established, or any distillery or brewery licensed, under section 18 : Provided as follows ------- (i) duty shall not be so imposed on any article which has been imported into [***]4 India and was liable on such importation to duty under the Indian Tariff Act, 18945, or the Sea 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 varying strength and quality of such article.