An excise duty or countervailing duty, as the case may be, at such rate or rates as the State Government shall by rules direct, may be imposed either generally or for any specified area, on any excisable article, when imported, exported, transported, possessed, manufactured or sold, in or from the State, as the case may be:Provided that no duty shall be so imposed on any article which has been imported into the territory of India and so liable on such importation to duty under the Indian Tariff Act, 1934 (Central Act XXXII of 1934), or the Customs Act, 1962 (Central Act 52 of 1962).Explanation.—Duty may be imposed under this section at different rates according to places to which an excisable article is to be removed for consumption or according to the varying strengths or quality of such article.
