31. Duty [or extra license fee and other chargeable levies] [Inserted by Punjab Act No. 3 of 2016, dated 28.3.2016.] on excisable articles.
- An excise duty [or extra license fee and other chargeable levies] [Inserted by Punjab Act No. 3 of 2016, dated 28.3.2016.] or a countervailing duty [or extra license fee and other chargeable levies] [Inserted by Punjab Act No. 3 of 2016, dated 28.3.2016.] as the case may be at such rate or rates as the State Government shall direct, may be imposed either generally or for any specified local area, on any excisable article.(a)imported, exported or transported in accordance with the provisions of Section 16 ; or(b)manufactured or cultivated under any licence granted under Section 20 ; or(c)[ manufactured in any distillery established or any distillery or brewery or warehouse licensed under Section 21 and 22:] [Substituted by Punjab Act No. 16 of 2019, dated 25.9.2019.]Provided as follow :-(i)duty [or extra license fee and other chargeable levies] [Inserted by Punjab Act No. 3 of 2016, dated 28.3.2016.] shall not to be so imposed or any article which has been imported into India and was liable on importation to duty under the Indian Tariff Act, 1894, or the [See Customs Act, 1878 ;] [See now the Customs Act, 1962.](ii)Explanation. - Duty [or extra license fee and other chargeable levies] [Inserted by Punjab Act No. 3 of 2016, dated 28.3.2016.] may be imposed under this section at different rates according to the places to which any excisable article is to be removed for consumption, or according to the varying strength and quality of such article.
