Section 2(17) in Mizoram Liquor (Prohibition and Control) Act, 2014
(17)"Excise Duty" means revenue collected from any duty, fee, tax, penalty, payment (other than a fine imposed by a Court of Law) or confiscation imposed, made or ordered under any provision of this Act, or under any other law for the time being in force relating to alcoholic liquor or intoxicants;
