- The excise and countervailing duty under section 21 shall be levied in one or more of the following modes:-(a)rateably, [on the quantity or advalorem of any excisable article] [Substituted by Act No. 39 of 2006.] produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse or imported into the State;(b)In the case of spirits or other liquors produced in [any distillery, brewery or manufactory] [Substituted by Act No. 23 of 1971.], in accordance with its quality or strength or in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree or attention of the wash or wort, as the case may be, as be prescribed;(c)In the case of toddy, in the form of a tax on each variety of excise tree from which toddy is drawn having due regard to the period during which such tree is capable of yielding toddy;(d)[ By different rates of fees on licenses issued for different purposes mentioned in sub-section (1) of section 17, as may be prescribed.] [Substituted by Act No. 35 of 2005.]
