27. Power to impose duty on import, export, transport and manufacture.
(1)[An [excise duty or an additional duty or a countervailing duty] [Substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937 for the words A duty.], as the case may be,] at such rate or rates as the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws). Order, 1937 for the words Local Government.] may direct, may be imposed, either generally, or for any specified local area, on-(a)any excisable article imported, or(b)any excisable article exported, or(c)any excisable article transported, or(d)any excisable article (other than tari) manufactured under any license granted in respect of clause (a) of section 13, or(e)any hemp plant (Cannabis sativa) cultivated, or any portion of such plant collected, under any license granted in respect of clause (b) or clause (c) of section 13, or(f)any excisable article manufactured in any distillery or brewery licensed, established, authorized or continued under this Act.Explanation.- Duty may be imposed on any article under this sub-section at different rates [according to the purposes for which such article is intended to be used] [Inserted by section 17(1) of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965).] according to the place to which such article is to be removed for consumption, or according to the varying strengths and quality of such article.(2)[An excise duty [* * * ] [Substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937 for the words A duty.]] at such rate or rates as the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws). Order, 1937 for the words Local Government.] may direct, may be imposed, either generally or for any specified local area, on any tan drawn under any license granted under section 14 [ * * * ] [The word, figure and brackets, sub-section (1) omitted by section 17(2)(b), ibid.].(3)[ * * *] [Sub-section (3) omitted by section 2 of the Bengal Excise (Amendment) Act, 1979 (West Bengal Act No. 12 of 1979), which was earlier added by section 2 of the Bengal Excise (Amendment) Act, 1974 (West Bengal Act of 1974).]
