(1)
An excise duty or a countervailing duty or any other duty or fee, 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 -
(a) any excisable article imported, or
(b) any excisable article exported, or
(c) any excisable article transported, or
(d) any excisable article manufactured under any license issued or renewed under this Act, or
(e) any excisable article manufactured in any distillery or brewery licensed, established, authorized or continued under this Act.
(2)
A duty, at such rate or rates as the State Government may direct, may be imposed, either generally or for any specified local area, on any intoxicant under the provisions of this Act.