State Act

The Andhra Pradesh Excise Act, 1968

21. Excise duty or countervailing duty 5[or additional excise duty or additional countervailing duty ] on excisable articles - (1) The Government may, by notification, levy an excise duty 6[including additional excise duty] on any excisable article manufactured or produced in the State 7[XXXX] at such rate, not exceeding the rates mentioned in the Schedule, as may be specified in the notification. (2) The Government may, be notification, levy a countervailing duty 1[including additional countervailing duty] duty on any exercisable article manufactured or produced elsewhere in India and imported into the State 2[XXXXX], at such rates as may be specified in the notification, which may not exceed the rates of excise duty 3[or additional excise duty, as the case may be] on similar excisable articles levied under sub-section (1). (3) Different rates may be specified in sub-sections (1) and (2) for different kinds of excisable articles and different modes of levying duties under section 22.