- Subject to any rules that may be made under clause (1) of Section 77, any duty imposed under section 23 may be levied in any of the following ways, namely, -a. an excisable article importedi. by payment upon or before importation into the State; orii. by payment upon issue for sale from the warehouse established or authorised under this Act;b. on an excisable article exported by payment the State from which the article is sentc. on an excisable article transported by payment upon issue for sale from a warehouse established as authorised under this Act:d. on excisable article manufacturedi. by a rate charged upon the quantity manufactured under a licence granted under the provisions of clause (a) of section 10 or issued for sale from a warehouse established or authorised under this Act; orii. by a rate upon the quantity produced under a licence granted under the provisions of clause (b) of section 10:e. on spirit or beer manufactured in any distillery or brewery licensed, established or authorised under this Act by a rate charged upon the quantity produced or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established or authorized under this Act; or in accordance with such scale of equivalents calculated on the quantity of materials under or by the degree of attenuation of the wash or wort, as he case may be, as the Government may prescribe:Provided that where payment is made upon the issue of an excisable article for sale from the warehouse, it shall be at the rate of duty in force on the date of issue of such article from such warehouse.
