21. Excise duty or countervailing duty on excisable articles.
(1)The Government may, by notification, levy an excise duty on any excisable article manufactured or produced in the State [xxx] [Omitted by Act No.23 of 1971.] at such rate, [xxx] [Omitted by G.O.Ms.No.162, Revenue (Excise-II) Department, dated 10.09.2015.] as may be specified in the notification.(2)[ (1) The Government may, by notification, levy a countervailing duty on any excisable article manufactured or produced elsewhere in India and imported into the State at such rates as may be specified in the notification, which may not exceed the rates of excise duty on similar excisable articles levied under sub-section (1).(2)The Government may, by notification levy assessment fee or both on any excisable article manufactured or produced in any place outside India and imported into the State at such rates as may be specified in the notification.](3)Different rates may be specified under sub-section (1) and (2) for different kinds of excisable articles and for different modes of levying duties under section 22.(4)[ Notwithstanding anything contained in this Act, it shall be open to the Government, by notification to levy such other taxes, or duties or cess or any other fee or registration fee or penalties or discounts, at any stage, in respect of excisable articles or on any person connected with the trade of excisable articles as may be specified in the notification.] [Added by Act No.32 of 2017.]
