State Act

The Goa Excise Duty Act, 1964

13. Mode of levy.— The duty on 64[any excisable article] leviable under this Act may be levied in one or more of the following ways, namely:— (a) by way of a duty on the quantity of 65[such excisable article] manufactured in or passed out of any place of manufacture or storage including a distillery, brewery or warehouse licensed or established under this Act; and (b) by way of a duty on the quantity of 66[such excisable article] imported into the 67[State].