(1)An excise duty or countervailing duty, as the case may be, at such rate or rates as the State Government shall direct may be imposed either generally or for any specified local area on—(a)any alcoholic liquor for human consumption,(b)any intoxicating drug or hemp ,(c)opium,(d)any other excisable article,when imported, exported, transported, possessed, manufactured or sold in or from the State , as the case may be :Provided that duty shall not be so imposed on any article which has been imported into the territory of India and was liable on such importation to duty under the Indian Tariff Act, 1934 (XXX-II of 1934), or the Sea Customs Act, 1878 (VIII of 1878) or on any medicinal or toilet preparation containing alcohol, opium, hemp or other narcotic drugs or narcotics.Explanation.—Duty may be imposed under this section at different rates,—(i)according to the places to which an excisable article is to be removed for consumption; or(ii)according to the varying strength or quality of such article; or(iii)according to the manufacturing cost of the excisable article, declared in writing, by the manufacturer or the exporter to the State, to the prescribed authority and authenticated by that authority,
