(1)There shall be levied and paid countervailing duty on opium produced outside but imported into Uttar Pradesh at such rates as the State Government may, from time to time, notify and different rates may be notified in respect of different forms of such opium :Provided that the rate of duty notified under this sub-section shall not exceed the rate fixed for similar forms of opium produced in Uttar Pradesh.(2)Until a notification is issued under sub-section (1), the countervailing duty on poppy heads produced outside but imported into Uttar pradesh shall be denied and paid at the rate of fifty paise per Kilogram.
