Amendment status not verified — confirm the current text below against the official source.
Subject to such rules1 as the [Excise Commissioner]2 may prescribe to regulate tee time, place and manner of payment, such duty may be levied in one or more of the following ways as the [State Government]3 may by notification4 direct :- (a) in the case of excisable articles imported under section 12 (1) -- (i) by payment either in the province of import or in the province or territory of export ; or (ii) by payment upon issue for sale from a warehouse established or licensed under section 18 (d) ; (b) in the case of excisable articles exported under section 13 by payment either in the province of export or in the province or territory of import; (c) in the case of excisable articles transported -- (i) by payment in the district from which the excisable article is to be transported; or (ii) by payment upon issue for sale from a warehouse established or licensed under section 18 (d) ; (d) in the case of intoxicating drugs manufactured under any licence granted under section 17 (1) -- (i) by a rate charged upon the quantity manufactured under a licence granted under the provisions of section 17 (1) (a), or issued from a warehouse established or licensed under section 18 (d) ; (ii) where the intoxicating drug is manufactured from hemp plant (cannabis sativa) cultivated or collected under a licence granted under the provisions of section 17 (1) (b) and (c), by an acreage rate levied on the cultivation, or by a rate charged upon the amount collected ; (e) in the case of spirit or beer manufactured in any distillery established or any distillery [brewery or manufactory]6 licensed under section 18-- (i) by a rate charged upon the quantity produced or issued from the distillery or brewery, as the case may be, or issued from a warehouse established or licensed under section 18 (d) ; (ii) by a rate charged in accordance with such scale of equivalents, calculated on the quantity of materials used or by the degree of attenuation of the wash or wort, as the case may be, as the [State Government]5 may prescribe :