The Goa Excise Duty Act, 1964State Act of Goa · Act 5 of 1964
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].