- Subject to such rules regulating the time, place and manner, as may be prescribed, the excise duty and countervailing duty under section 21 shall be levied in one or more of the following modes as may be prescribed namely:--(a)rate ably on the quantity of any excisable article produced or manufactured in or issued from a distillery, brewery, manufactory, or warehouse, or imported into the Union territory;(b)in the case of spirits or other liquors produced in any distillery established or any distillery, brewery or manufactory licensed under this Act, 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 of attenuation of the wash or wort, as the case may be;(c)in the case of toddy, in the form of a tax on each variety of tree from which toddy is drawn;(d)by fees on licences in respect of the manufacture or sale of any excisable article.
