Section 105. Excise duties.

1[(1)] An excise duty or countervailing duty, as the case may be, at such rate or rates as the 2[State] Government shall direct may be imposed either generally or for any specified local area on- (a) any alcoholic liquor for human consumption, (b) any intoxicating drug 3]or hemp]: 4[(c) opium,] (d) any other excisable article, when imported, exported, transported, possessed, manufactured or sold 5[in or from the 6[State], as the case may be]: Provided that duty shall not be so imposed on any article which has been imported into 7[the territory of India] and was liable on such importation to duty under the Indian Tariff Act, 1934, or the Sea Customs Act, 18788* 9[or on any medicinal or toilet preparation containing alcohol, opium, hemp or other narcotic drugs or narcotics.] 10[Explanation.- Duty may be imposed under this section at different rates,- (i) according to the places to which an excisable article is to be removed for consumption; or (ii) according to the varying strength or quality of such article; or (iii) according to the manufacturing cost of the excisable article, declared in writing, by the manufacturer or the exporter to the State, to the prescribed authority and authenticated by that authority.] 11* * * * *