In exercise of the powers conferred by sub-section (1) of Section 105 of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949) (herein after referred to as "the said Act"), and in supersession of the Government Notification issued in this behalf the Government of Maharashtra is pleased to direct, with effect from the 14th January 1997 that an excise duty or counter-vailing duty, as the case may be, shall be imposed on the excisable articles specified in column (2) of the Schedule appended hereto at the rates specified there in column (3) thereof if such excisable articles are—
- issued or transported from any distillery, warehouse, manufactory, brewery or any place of storage established or licensed under the said Act; or
- imported into the State of Maharashtra in accordance with the provisions of the said Act.