State Act

The Tripura Excise Act, 1987

25. Power to impose duty on import, export, transport and manufacture :- (1) An excise duty or a countervailing duty, as the case may be, at such rate or rates as the State Government may direct from time to time, may be imposed either generally or for any specified local area, on — (a) any excisable article imported, or . (b) any excisable article exported, or (c) any excisable article transported, or (d) any excisable article (other than tari) manufactured under any license granted in respect of clause (a) of section 12, or (e) any hemp plant (Cannabis Sativa) cultivated, or any portion of such plant collected, under any license granted in respect of clause (b) or clause (c) of section 12, or (f) any excisable articles manufactured in any distillery or brewery licensed, established, authorised or continued under this Act. 1 “Explanation :- Duty under this Sub-Section may be imposed time to time, by the Excise Commissioner, by Notification, with prior approval of the Government, on any article, prescribing different rates according to the varying strength, quality of such article and/or Ad-valorem levy, either on Ex-bond Price or on Maximum Retail Price (MRP), fixing feasible abatement factor and multiplication factor”. (2) An excise duty or a countervailing duty as the case may be at such rate or rates as the State Government may direct, may be imposed, either generally or for any specified local area on any tari drawn under any license granted under sub-section (1) of section 12.