Section 29(d) in The United Provinces Excise Act, 1910
(d)in the case of intoxicating drugs manufactured under any licence granted under Section 17 (1)-(i)by a rate charged upon the quantity manufactured under a licence granted under the provisions of Section 17 (1) (a), or issued from a warehouse established or licensed under Section 18 (d);(ii)where the intoxicating drug is manufactured from hemp plant (Cannabis Sativa) cultivated or collected under a licence granted under the provisions of Section 17 (1) (b) and (c), by an acreage rate levied on the cultivation, or by a rate charged upon the amount collected;
