27. Power to impose duty on import, export, transport and manufacture.
(1)An excise duty or a countervailing duty, as the case may be, at such rate or rates as the Chief Commissioner may direct, may be imposed, either generally or for any specified local area, on-(a)any excisable article imported, or(b)any excisable article exported, or(c)any excisable article transported, or(d)any excisable article (other than tari) manufactured under any licence granted in respect of Clause (a) of Section 13, or(e)any hemp plant (Cannabis Sativa L) cultivated, or any portion of such plant collected, under any licence granted in respect of Clause (b) or Clause (c) of Section 13, or(f)any excisable article manufactured in any distillery or brewery licensed, established, authorized or continued under this Act.Explanation.-Duty may be imposed on any article under this sub-section at different rates according to the places to which such article is to be removed for consumption, or according to the varying strengths and quality of such article.(2)An excise duty or a countervailing duty, as the case may be, at such rate or rates as the Chief Commissioner may direct, may be imposed, either generally or for any specified local area, on any tari drawn under any licence granted under Section 14, sub-section (1).(3)Notwithstanding anything contained in sub-section (1),-(i)duty shall not be imposed thereunder on any article which has been imported into India, if-(a)the duty (if any) imposed on such importation under the Indian Tariff Act,1934 (32 of 1934), or(b)the Sea Customs Act, 1878 (8 of 1878) has been paid,or(ii)a bond has been executed for the payment of such duty.
