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1[(1)] An excise duty or countervailing duty, as the case may be, at such rate or rates as the 2[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 3]or hemp]: 4[(c) opium,] (d) any other excisable article, when imported, exported, transported, possessed, manufactured or sold 5[in or from the 6[State], as the case may be]: Provided that duty shall not be so imposed on any article which has been imported into 7[the territory of India] and was liable on such importation to duty under the Indian Tariff Act, 1934, or the Sea Customs Act, 18788* 9[or on any medicinal or toilet preparation containing alcohol, opium, hemp or other narcotic drugs or narcotics.] 10[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.] 11* * * * *
<span style="margin-left:15px;"></span><sup>1</sup>[(<i>1</i>)] An excise duty or countervailing duty, as the case may be, at such rate or rates as the <sup>2</sup>[State] Government shall direct may be imposed either generally or for any specified local area on-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) any alcoholic liquor for human consumption,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> any intoxicating drug <sup>3</sup>]or hemp]: <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><sup>4</sup>[(<i>c</i>) opium,]<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>d</i>) any other excisable article,<br> when imported, exported, transported, possessed, manufactured or sold <sup>5</sup>[in or from the <sup>6</sup>[State], as the case may be]:<br> <span style="margin-left:15px;"></span>Provided that duty shall not be so imposed on any article which has been imported into <sup>7</sup>[the territory of India] and was liable on such importation to duty under the Indian Tariff Act, 1934, or the Sea Customs Act, 1878<sup>8</sup>* <sup>9</sup>[or on any medicinal or toilet preparation containing alcohol, opium, hemp or other narcotic drugs or narcotics.]<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><sup>10</sup>[Explanation.- Duty may be imposed under this section at different rates,-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(i)<i> according to the places to which an excisable article is to be removed for consumption; or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>ii<i>) according to the varying strength or quality of such article; or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>iii<i>) 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.]<br> <sup>11</sup>*<span style="margin-left:15px;"></span> *<span style="margin-left:15px;"></span> * <span style="margin-left:15px;"></span>* <span style="margin-left:15px;"></span>*<br></i></i></i></i></i></i>