- Subject to such rules regulating the time, place and manner as the State Government may prescribe, any duty imposed under Section 21 shall be levied as follows :(a)In the case of excisable articles imported-(i)either in the territories to which this Act applies or in the State or territory from which the Article is imported, or(ii)upon issue for sale from a warehouse established or licensed under Section 16, clause (d);(b)in the case excisable articles exported-in the territory to which the Act applies or in the State or territory to which the article is exported;(c)in the case of excisable articles transported-(i)in the district from which the excisable article is transported, or(ii)upon issue for sale from a warehouse established under Section 16, clause (d);(d)in the case of intoxicating drugs-(i)at the rate assessed on the area covered by a licence granted under the provisions of Section 15, sub-section (1), sub-clause (b), or on the quantity or outturn of the crop cultivated or collected under such licence, or(ii)at a rate charged upon the quantity produced or manufactured under a licence granted under the provisions of Section 15, sub-section (1), clause (a) or issued from a warehouse established or licensed under Section 16, clause (d);(e)in the case of spirit or beer manufactured in any distillery or brewery established or licensed under Section 16-(i)at a rate charged upon the quantity produced or issued from the distillery or brewery, as the case may be, or issued from a warehouse licensed or established under Section 16, clause (d), or(ii)at a rate charged in accordance with such scale or equivalents calculated on the quantity of materials used or by the degree of attention of the wash or wort as the case may be, as the State Government may prescribe :Provided that where payment is made upon issue of excisable article or sale from a warehouse, established or licensed under Section 16, clause (d), it shall be at the rate of duty in force in respect of such article on the date of issue from the warehouse.
