Section 28 in The Dadra and Nagar Haveli Excise Regulation, 2012
28. Excise duty and countervailing duty. - (1) There shall be levied and collected at such rates and in such manner as may be prescribed, duties of excise on all liquor and other intoxicants which are produced or manufactured in the Union territory not exceeding the rate as set forth in the Schedule.
(2)There shall be levied and collected in such manner as may be prescribed, countervailing duties of excise, on all liquor and other intoxicants for human consumption manufactured or produced elsewhere in India and imported into the Union territory equal to excise duty for the time being leviable on the liquor and other intoxicants if produced or manufactured in the Union territory :Provided that if a like item is not so produced or manufactured, the countervailing duty shall be equal to the duty which would be leviable on the class or description of items to which the imported liquor belong.(3)There shall be levied and collected fee for issue of licence or permit subject to such terms and conditions as may be prescribed.(4)The excise duty or the countervailing duty may be levied in one or more of the following manners, namely:-(a)excise duty to be charged in the case of liquor and other intoxicants either on the quantity produced in, or passed out of a manufactory or warehouse licensed or established under this Regulation, 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 may be prescribed;(b)the import, export or transport duties assessed in such manner as the Administrator may direct.
