- Subject to such rules regulating the time, place and manner, as may be prescribed, excise duty and countervailing duty under section 22 shall be levied in one or more of the following ways as may be prescribed, namely :-(a)rateably on the quantity of any excisable article produced or manufactured in or issued from a distillery, brewery, manufactory or warehouse, or imported into the State;[( aa) by fees (called litre fees) on the quantity of excisable article imported by any person or received by any person when issued form a distillery, brewery, manufactory or warehouse, as the case may be; [Inserted by Act 1of 1971 w.e.f. 30-9-1967]Explanation. - In this clause, 'warehouse' includes a place where liquor is kept by a person selling liquor by wholesale.][( aaa) in the form of duty or additional duty on the value or cost price of the excisable articles produced or manufactured in, or issued from, a Distillery, Brewery, Winery or Manufactory or Warehouse or in the form of countervailing duty or additional countervailing duty on the value, cost or price of the liquor imported into the State, at such rate or rates or at such stage or stages and in such manner as may be prescribed.] [Inserted by Act 21 of 2000 w.e.f. 11-1-2001 by notification](b)in the case of spirit or other liquor produced in any distillery established or any distillery, brewery or manufactory licensed under this Act, in accordance with its quality or strength, or in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as may be prescribed;(c)in the case of toddy, by tax on each tree from which toddy is drawn;(d)by fees on licences in respect of the manufacture or sale of any excisable article.
