- The Excise duty [additional excise duty] [Inserted by Act No. 9 of 2017, dated 1.5.2017] [***] [Omitted 'and' by Act No. 9 of 2017, dated 1.5.2017] the countervailing duty [and additional countervailing duty] [Inserted by Act No. 9 of 2017, dated 1.5.2017] under Section 21 shall be levied in one or more of the following modes :(a)rate-ably, [on the quantity or advalorem of any excisable article] [Substituted 'on the quantity of any excisable article' by Act No. 39 of 2006, dated 22.9.2006.] produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse or imported into the State [at such stage or stage and in such manner as may prescribed] [Added by Act No. 9 of 2017, dated 1.5.2017];(b)in the case of spirts or other liquors produced in any distillery, brewery or manufactory in accordance with its quality or strength or in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree or attenuation of the wash or wort as the case may be, prescribed;(c)in the case of toddy, in the form of a tax on each variety of excise tree from which toddy is drawn having due regard to the period during which such tree is capable of yielding toddy;(d)[ by different rates of fees on licences issued for different purposes mentioned in sub-section (1) of Section 17, as may be prescribed.] [Substituted by Act No. 35 of 2005, dated 26.10.2005.]
