Section 16. Duty on liquor or intoxicating drugs.

A duty shall, if 1[the Government] so direct, be levied on all liquor and intoxicating drugs manufactured 2[in the territories of the Union territory of Jammu and Kashmir or imported into or exported from the Union territory] 3[x x x] of such amount as the Government may from time to time prescribe : Provided that it shall be lawful for 1[the Government] to exempt any liquor or intoxicating drug from any duty to which the same may be liable under any of the provisions of this Act.