Subject to any regulations to regulate the time, place and manner of payment made by the Commissioner in this behalf, the duties referred to in section 105 may be levied in one or more of the following ways :—

(a) In the case of an excisable article imported—

(b) in the case of an excisable article exported by payment in the State at the time of its export, or in the State or territory of import;

(c) in the case of excisable articles transported—

(d) in the case of spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act—

(e) in the case of intoxicating drugs manufactured in the State by payment upon the quantity produced or manufactured or issued from a warehouse established or licensed under this Act :

(i) to manufacture or import and to sell, or

(ii) to manufacture and export, country liquor or any intoxicant, such duty may be levied in consideration of the joint privileges granted, as the Collector deems fit.