Section 25(4) in Mizoram Liquor (Prohibition and Control) Act, 2014
(4)(a)on liquor, wine or beer manufactured in any distillery, brewery, winery or bottling plant established under this Act,(b)in accordance with such scale or equivalence calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the Government may prescribed;Provided that, where payment is made upon the issue of an exciseable article for sale from a distillery, brewery, winery, bottling plant or bonded warehouse, it shall be at the rate of duty in force on the date of issue of such article from such distillery, brewery, winery, bottling plant or bonded warehouse established under this Act.
