18B. [ Excise duty or countervailing duty on excisable articles. [Inserted by Tamil Nadu Act No. 23 of 1981.]
(1)Notwithstanding anything contained in section 18-A, an excise duty or countervailing duty at such rate not exceeding -(a)rupees two hundred and fifty per proof litre, for ordinary brands;(b)rupees three hundred per proof litre, for medium brands;(c)rupees five hundred per proof litre, for premium brands,as the State Government may, from time to time, by notification specify, shall be levied only under this section on all excisable articles -(a)permitted to be imported under this Act;(b)permitted to be exported under this Act;(c)permitted to be transported under this Act;(d)manufactured under any licence granted under this Act;(e)manufactured at any distillery, blending unit or brewery licensed or established under this Act;(f)issued from a distillery, blending unit, brewery or warehouse licensed or established under this Act; or(g)sold in any part of this State.Explanation. - For the purpose of this sub-section, -(a)ordinary, medium and premium brands mean the Indian-made foreign spirits brands classified as such by notification by the State Government;(b)each case of Indian-made foreign spirits containing nine bulk litres or less than nine bulk litres shall be considered as containing 6.75 proof litres and excise duty shall be levied accordingly.](2)Nothing in this section shall authorise the 1evy of any duty which as between excisable articles manufactured or produced in the State and Similar excisable articles not so manufactured of produced, discriminates in favour of the former or which in the case of excisable articles manufactured or produced outside the State discriminates between excisable articles manufactured or produced in one locality and similar excisable articles, manufactured or produced in another locality.(3)[ Section 18-A shall, in so far as it relates to matters specified in this section, cease to be in force with effect on and from the 1st May 1981.] [Added by Tamil Nadu Act No. 51 of 1981.]
