- The duty on [any excisable article] [In place of words 'liquor' the words 'any excisable article' substituted by Amendment Act 11 of 1973.] leviable under this Act may be levied in one or more of the following ways, namely:-(a)by way of a duty on the quantity of [such excisable article] [In place of words 'liquor' the words 'such excisable article' substituted by Amendment Act 11 of 1973.] manufactured in or passed out of any place of manufacture or storage including a distillery, brewery or warehouse licensed or established under this Act; and(b)by way of a duty on the quantity of [such excisable article] [In place of words 'liquor' the words 'such excisable article' substituted by Amendment Act 11 of 1973.] imported into the [State] [In place of word 'Territory' substituted by Amendment Act 20 of 2001.].
