insertion of nci\ sectiiM 31A "31A. There shall be levied and collected in the manner provided by this Regulation and the rules thereunder and at such rates, not exceeding the rates set forth in the Schedule, as the Administrator may, by notification in the Andaman and Nicobar Islands Gazette, specify, a duty of excise or a countervailing duty or a special duty, as the case may be, on all liquor of the descriptions specified in the Schedule, being liquor manufactured or produced in, or brought into, the territory and s-uch duty shall be payable by the person manufacturing or producing or importing such liquor:
Levy collection t>( duty.
Provided that no such duty shall be levied on toddy when used for the manufacture of jaggery, vinegar, yeast, neera or when drunk as such.
Explanation.—For the removal of doubts, it is hereby declared that in any notification under this section, it shall not be necessary to specify separately the rate of countervailing duty or special duty and, unless otherwise provided in such notification expressly, any rate specified in such notification as the rate of excise duty in respect of any description of liquor shall be deemed to be also the rate of countervailing duty or special duty, as the case may be, in respect of such description of liquor.".