- [(1) An excise duty or a countervailing duty, as the case may be, shall, if the State Government so directs, be levied on all excisable articles other than medicinal and toilet preparations specified for the time being in the Schedule to the Medical and Toilet Preparation (Excise Duties) Act, 1955 (No. 16 of 1955) :-(a)imported; or(b)exported; or(c)transported; or(d)manufactured, cultivated or collected under any licence granted under Section 13; or(e)manufactured any distillery established, or any distillery or brewery licensed, under this Act :Provided that it shall be lawful for the State Government to exempt any excisable article from any duty to which the same may be liable under this Act.] [Substituted by M.P. Act No. 23 of 1979.](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.].(3)Notwithstanding any tiring contained in sub-section (1),-(i)duty shall not be imposed thereunder on any article which has been imported into India and was liable, on such importation, to duty under the Sea Customs Act, 1878 (VIII of 1878), or the Indian Tariff Act 1894 (VIII of 1894) [x x x] [Omitted by M.P. Act No. 23 of 1958.];(ii)[Omitted](4)[ Nothing contained in this section shall be construed to preclude the State Government from enhancing or reducing the rates of duty during the course of a financial year and the power to enhance or reduce the rate of duty shall include power to give retrospective effect to such enhancement or reduction from a date not earlier than the commencement of the financial year.] [Inserted by M.P. Act No. 39 of 1982.]
