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—
when imported, exported, transported, possessed, manufactured or sold 5[in or from the State , as the case may be ] :
Provided that duty shall not be so imposed on any article which has been imported into 6[the territory of India] and was liable on such importation to duty under the Indian Tariff Act, 1934, or the Sea Customs Act, 1878 7[ or on any medicinal or toilet preparation containing alcohol, opium, hemp or other narcotic drugs or narcotics. ]
Explanation.—Duty may be imposed under this section at different rates according to the places to which an excisable article is to be removed for consumption or according to varying strengths or quality of such article.
8 [9[(2) All notifications or orders issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as may be after they are issued and shall be subject to such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following].
(3) Any modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect ].
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