- An excise duty [or a countervailing duty as the case may be] [Inserted by Rajasthan Act 28 of 1958.] at such rate or rates as the [State Government] [Substituted by Rajasthan Act 38 of 1957.] shall direct, may be imposed either generally or for any specified local area, on any excisable article imported or exported, or transported or manufactured, cultivated or collected under any licence granted under this Act, or manufactured in any distillery, pot-still or brewery established or licensed under this Act.Explanation—Duty may be imposed under this section at different rates according to the places to which any excisable article or intoxicating drug is to be removed for consumption or according to the varying strength and quality of such article.
