State Act

Odisha Excise Act, 2008

28. Nature and components of excise revenue :– Excise duty and fees shall be levied and recovered under the following heads, namely, (a) excise duty, (b) countervailing duty, (c) license fee, (d) VAT, (e) brand registration fee, (f) import duty (g) export duty and (h) other fees as may be prescribed.