Section 28 of The Bengal Excise Act, 1909 — Ways of levying such duty

Subject to any rules made under section 86, clause

1. (12)any duty imposed under section 27 may be levied in any of the following ways:-
   1. (a)on an excisable article imported,-
      1. (i)by payment (upon or before importation) in [West Bengal] or in the [State] or territory from which the article is brought, or
      2. (ii)by payment upon issue for sale from a warehouse established, authorized or continued under this Act;
   2. (b)on an excisable article exported,- by payment in [West Bengal] or in the [State] or territory to which the article is sent;
   3. (c)on an excisable article transported,-
      1. (i)by payment in the district from which the article is sent, or
      2. (ii)by payment upon issue for sale from a warehouse established, authorized, or continued under this Act;
   4. (d)on intoxicating drugs manufactured, cultivated or collected,-
      1. (i)by a rate charged upon the quantity manufactured under a license granted in respect of the provision of section 13, clause (a), or issued for sale from a warehouse established, authorized or continued under this Act, or
      2. (ii)by [a rate assessed on the area covered by, or on the quantity or outturn of, the crop cultivated or collected, under] a license granted in respect of the provisions of section 13, clause
   5. (b)or clause (c);
   6. (e)on spirit or beer manufactured in any distillery or brewery licensed, established, authorized or continued under this Act,-
      1. (i)by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established, authorized or continued under this Act, or
      2. (ii)in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the [State Government] may prescribe; and
   7. (f)on tari drawn under a license granted under section 14, sub-section (1),-by a tax on each tree from which the drawing of tari is permitted: Provided that, where payment is made upon the issue of an excisable article for sale from a warehouse, it shall be at the rate of duty in force on the date of issue of such article from such warehouse; Provided also that no tax shall be levied in respect of any tree from which tari is drawn only for the manufacture of gur or molasses and under such special conditions as the [Excise Commissioner] may prescribe.