Section 24(4) in Mizoram Liquor (Prohibition and Control) Act, 2014
(4)any exciseable article manufactured or bottled in any distillery, brewery, winery or bottling plant established or kept in a bonded warehouse under licence under this Act.Explanation. - Duty may be imposed on any article under this section at different rates according to the purposes for which such article is intended to be used, according to the places to which such article is to be removed for consumption or according to the varying strengths, and quality of such article.
