(2)[ Duty may be imposed under sub-section (1) at different rates according to-(i)the place to which any excisable article is to be removed; or(ii)the strength and quality of excisable article; or(iii)the use of excisable article for different purposes;] or(iv)[ The value of excisable articles based on principles as may be prescribed] [Inserted by M.P. Act No. 13 of 1992.].
