(1)An excise duty or a countervailing duty, as the case may be, at such rate or rates as the State Government 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 tan) manufactured under any licence granted in respect of clause (a) of Section 13, or(e)any hemp plant 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, authorised 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 strength and quality of such article.
