- The excise duty or the countervailing duty under section 18-B may be levied in one or more of the following ways : -(a)by duty of excise to be charged in the case or spirits or beer either on the quantity produced in, or passed out of a distillery, blending unit, brewery or warehouse licensed or established under this Act, 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, as may be prescribed ;[***] [Omitted 'clause (b) and (c)' by Tamil Nadu Act No. 51 of 1981.][***] [Omitted '(d) in the case of toddy, or spirits manufactured from toddy, by a tax on each tree from which toddy is tapped or drawn, to be paid in such instalments and for such period as the State Government may direct ; or' by Tamil Nadu Act No. 33 of 1986.](e)by import, export or transport duties assessed in such manner as the State Government may direct:Provided that where there is a difference of duty as between two licence periods, such difference may be collected in respect of all stocks of liquor other than foreign liquor held by licensees at the close of the former period.]
