- An excise duty or a counter vailing duty, as the case may be, at such rate or rates as the State Government may direct, may be imposed either generally or for any specified local area, on any excisable article-(a)imported; or(b)exported; or(c)transported; or(d)manufactured, cultivated or collected under any licence granted under Section 14; or(e)manufactured in any brewery or distillery licensed or established under Section 15 :Provided that duty shall not be so imposed on any article which has been imported into India and was liable on such importation to the payment of duty under the Indian Tariff Act, 1894 (Central Act 8 of 1894) or the Sea Customs Act, 1878 (Central Act 8 of 1878).Explanation. - Deputy may be imposed under this section at different rates according to the places to which an excisable article is to be removed for consumption, or according to the varying strength and quality of such article.
