(2)Duty may be imposed under sub-section (1) at different rates according to -(i)the place to which any excisable article is to be removed; or(ii)the strength and quality of excisable article; or(iii)the use of excisable article for different purposes; or(iv)The value of excisable articles based on principles as may be prescribed;(v)[ 10% surcharge on the prescribed duty on excisable articles will be payable which shall be transferred to rural and urban local bodies on the basis of their population.] [Inserted by C.G. Act No. 4 of 2011, dated 1.4.2011.]
