Section 2(1)(j) in Mizoram Liquor (Prohibition) Act, 2019
(j)"excise duty" means revenue collected from any duty, fee, tax, penalty, payment (other than a fine imposed by a court of law) or confiscation imposed, offence compounded, made or ordered under any provision of this Act, or under any other law for the time being in force relating to any excisable article such as any spirit, liquor or alcohol;