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.]
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(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* * * * *
1 Section 105 was renumbered as sub-section (1) by the Adaptation of Laws Order, 1950.
2 This word was substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
3 These words were added by Bom. 22 of 1960, s. 67 (a).
4 This clause was substituted for the original by Bom. 22 of 1960, s. 67 (b).
5 These words were substituted for the words and figures “in accordance with the provisions contained in Chapter IV of this Act” by Bom. 16 of 1952, s. 41.
6 This word was substituted for the words “pre-Reorganisation State of Bombay, excluding the transferred territories” by Bom. 12 of 1959, s. 3.
7 These words were substituted for the words “the Dominion of India” by the Adaptation of Laws Order, 1950.
8 See now the Customs Act, 1962 (52 of 1962).
9 These words were added by Bom. 22 of 1960, s. 67(c).
10 Explanation was substituted by Mah. 9 of 1997, s. 2.
11 Sub-section (2) was deleted by Bom. 12 of 1959, s. 14.