- Subject to such rules regulating the time, place and manner of the levy and collection of duty as may be prescribed, any duty imposed under Section 21 may be levied-(a)in the case of excisable articles imported-(i)either into the territory to which this Act applies or in the State or territory from which the article is imported; or(ii)upon issue for sale from a warehouse established or licensed under clause (d) of Section 16 :(b)in the case of excisable articles exported from the territory to which this Act applies;(c)in the case of excisable articles transported-(i)either into the territory to which this Act applies; or(ii)upon issue for sale from a warehouse established or licensed under clause (d) of Section 16;(d)in the case of intoxicating drugs-(i)at a rate assessed on the area covered by a licence granted under the provisions of clause (b) of Section 15, or on the quantity or out-turn of the crop, cultivated or collected under such licence; or(ii)at a rate charged upon a quantity produced or manufactured under a licence granted under the provisions of clause (a) of Section 15, or issued from a warehouse established or licensed under clause (d) of Section 16;(e)in the case of spirit or beer manufactured in any distillery or brewery established or licensed under Section 16-(i)at a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued from a warehouse established or licensed under clause (d) of Section 16; or(ii)at a rate charged in accordance with such scale or equivalents calculated on the quantity of materials, used or by the degree of attenuation of the wash of wort, as the case may be, as the Administrator may prescribe :Provided that where payment is made upon the issue of an excisable article for sale from a warehouse established or licensed under clause (b) of Section 16, it shall be at the rate of duty in force in respect of such article on the date of issue from such warehouse.
