- Excise revenue shall be levied and recovered under the following heads, namely:-

(a) duty;

(b) license fee;

(c) label registration fee; import or export or transportation or movement fee;

(d) Accruals through privilege fee, fines, penalties and other sundry receipts etc; and

(e) Any other duty, cess, fee or surcharge as the State Government may, by notification, impose.