Maharashtra Excise Manual
Page 45 of 1109

CHAPTER VIII.

CHAPTER VIII.

Excise Duties.

105. Excise Duties. उत्पादन शुल्क

  1. any alcoholic liquor for human consumption,

  2. any intoxicating drug 3or hemp3:

  3. 4opium,4

  4. any other excisable article,

when imported, exported, transported, possessed, manufactured or sold 5in or from the 6State6, as the case may be5:

Provided that duty shall not be so imposed on any article which has been imported into 7the territory of India7 and was liable on such importation to duty under the Indian Tariff Act, 1934, or the Sea Customs Act, 1878* 8or on any medicinal or toilet preparation containing alcohol, opium, hemp or other narcotic drugs or narcotics.8

9Explanation.9—Duty may be imposed under this section at different rates,—

  1. according to the places to which an excisable article is to be removed for consumption; or

  2. according to the varying strength or quality of such article; or

  3. 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.