23. Power to impose duty on import, export and transport and manufacture.
- 1. An excise duty or a countervailing, as the case may be at such rate or rates as the Government may by notification direct, may be imposed, either generally or for any specified local area, ona. any excisable article imported, orb. any excisable article exported; orc. any excisable article transported; ord. any excisable article manufactured under any licence granted under clause (a) of section 10 ore. any excisable article manufactured in any distillery or brewery licensed, established or authorised under this Act:Explanation. - Duty may be imposed on any article under this sub-section at different rates according to the purposes for which such article is intended to be used, according to the place to which such article is to be removed for consumption or according to the varying strengths and quality for such article.
