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Section 25: Power to impose duty on import, export, transport and manufacture

The Tripura Excise Act, 1987State Act of Tripura · Act 12 of 1987

(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 14

(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.

Explanation :- Duty may be imposed on any article under these sub-section at different rates according to the varying strength and quality of such article.

(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 subsection (1) of section 12.

Where this provision sits

ActThe Tripura Excise Act, 1987
Section25
Marginal notePower to impose duty on import, export, transport and manufacture
JurisdictionState of Tripura
StatusIn force as published by the source

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