Subject to any regulations to regulate the time, place and manner of payment made by the Commissioner in this behalf, the duties referred to in section 105 may be levied in one or more of the following ways :—(a)In the case of an excisable article imported—(i)by payment either in the State at the time of its import or in the State or territory of export at the time of its export, or(ii)by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act;(b)in the case of an excisable article exported by payment in the State at the time of its export, or in the State or territory of import;(c)in the case of excisable articles transported—(i)by payment in the district from which they are transported, or(ii)by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act;(d)in the case of spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act—(i)by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued from a warehouse established or licensed under this Act, or(ii)by rate charged 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, as the State Government may prescribe;(e)in the case of intoxicating drugs manufactured in the State by payment upon the quantity produced or manufactured or issued from a warehouse established or licensed under this Act :Provided that where payment is made upon issue for sale from a warehouse established or licensed under this Act, such payment shall be at the rate of the duty in force at the date of issue from the warehouse :Provided further that where one and the same person is permitted—(i)to manufacture or import and to sell, or(ii)to manufacture and export, country liquor or any intoxicant, such duty may be levied in consideration of the joint privileges granted, as the Collector deems fit.
