Section 28. Duty on excisable articles

1(1) 2[An excise duty or a countervailing duty, as the case may be] at such rate or rates as the 3[State Government] shall direct4, may be imposed, either generally or for any specified local area, on any excisable article — (a) imported in accordance with the provisions of section 12 (1); or (b) exported in accordance with the provisions of section 13 ; or (c) transported ; or (d) manufactured, cultivated or collected under any license granted under section 17 ; or (e) manufactured in any distillery established or any distillery or brewery licensed, under section 18 ; Provided as follows — (i) duty shall not be so imposed on any article which has been imported into 5[ * * * ] India and was liable on such importation to duty under the Indian Tariff Act, 18946, or the Sea Customs Act, 1887. (ii) 7[ * * * * ] Explanation — Duty may be imposed under this section at different rates according to the places to which any excisable article is to be removed for consumption, or according to the varying strength and quality of such article. 8[(2) The State Government shall in imposing an excise duty or a countervailing duty as aforesaid and in fixing its rate, be guided by the detective principles specified in Article 47 of the Constitution of India. ] (3) 9[ X X X X ] (4) 10[ X X X X ]