Section 29. Manner in which duty may be levied

Subject to such rules as the 1[Excise Commissioner] may prescribe to regulate the time, place and manner of payment, such duty may be levied in one or more of the following ways as the 2[State Government] may by notification3 direct : (a) in the case of excisable articles imported under section 12 (1) (i) by payment either in the province of import or in the province or territory of export ; or (ii) by payment upon issue for sale from a warehouse established or licensed under section 18 (d) ; (b) in the case of excisable articles exported under section 13 by payment either in the province of export or in the province or territory of import ; (c) in the case of excisable article transported (i) by payment in the district from which the excisable article is to be transported ; or (ii) by payment upon issue for sale from a warehouse established or licensed under section 18 (d) ; (d) in the case of intoxicating drugs manufactured under any license granted under section 17 (1) (i) by a rate charged upon the quantity manufactured under a license granted under the provisions of section 17 (1) (a), or issued from a warehouse established or licensed under section 18 (d) ; (ii) where the intoxicating drug is manufactured from hemp plant (cannabis sativa) cultivated or connected under a license granted under the provisions of section 17 (1) (b) and (c), by an acreage rate levied on the cultivation, or by a rate charged upon the amount collected ; (e) in the case of spirit or beer manufactured in any distillery established or any distillery 4[brewery or manufactory] licensed under section 18 (i) by a rate charged upon the quantity produced or issued from the distillery, 5[brewery or manufactury] as the case may be, or issued form a warehouse established or licensed under section 18 (d) ; (ii) by a rate charged in accordance with such scale of equivalents, calculated on the quantity of materials used or by the degree of attenuation of the wash or worth, as the case may be, as the 6[State Government] may prescribed : Provided that, where payment is made upon issue of an excisable article for sale from a warehouse established or licensed under section 18 (d), it shall be at the rate of duty which is in force on that article on the date when it is issued from the warehouse