Section 27(1) in The Bihar and Orissa Excise Act, 1915
(1)[An excise duty or countervailing duty, as the case may be,] [Substituted by A.L.O. 1937.] at such rate or rates as the [State Government] [Substituted by A.L.O. of 1950.] may direct, may be imposed either generally or for any specified local area, on(a)any excisable article imported; or(b)any excisable article exported; or(c)any excisable article transported; or(d)any excisable article (other than tari) manufactured under any licence granted in respect of Clause (a) of Section 13; or(e)any hemp plant cultivated, or any portion of such plant collected, under any licence granted in respect of Clause (b) or Clause (c) of Section 13; or(f)any excisable article manufactured in any distillery or brewery licensed, established, authorised or continued under this Act.Explanation - Duty may be imposed on any article under this subsection at different rates according to the places to which such article is to be removed for consumption, or according to the varying strengths and quality of such articles.
