Section 36(1) in The Himachal Pradesh Excise Act, 2011
(1)There shall be levied and paid an excise duty or the countervailing duty, as the case may be, at such rate or rates as the State Government may, by notification direct, on any alcoholic liquor for human consumption -(a)manufactured, produced or bottled in the State under any license granted under section 15 of this Act;(b)manufactured or produced elsewhere in India but imported or transported into State; and(c)imported, exported or transported in accordance with the provisions of section 21 of this Act.
