21. Excise duty or countervailing duty [or additional excise duty or additional countervailing duty] [Inserted by Act No. 9 of 2017, dated 1.5.2017] on excisable articles.
(1)The Government may, by notification levy an excise duty [including additional excise duty] [Inserted by Act No. 9 of 2017, dated 1.5.2017] on any excisable article manufactured or produced in the State [x x x x x] at such rate, not exceeding the rates mentioned in the Schedule, as may be specified in the notification.(2)The Government may, by notification, levy a countervailing duty [including additional countervailing duty] [Inserted by Act No. 9 of 2017, dated 1.5.2017] on any exercisable article manufactured or produced elsewhere in India and imported into the State [x x x x] at such rate as may be specified in the notification, which may not exceed the rates of excise duty [or additional excise duty, as the case may be] [Inserted by Act No. 9 of 2017, dated 1.5.2017] on similar excisable articles levied under sub-section (1).(3)Different rates may be specified in sub-sections (1) and (2) for different kinds of excisable articles and different modes of levying duties under Section 22.
