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 ]
(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 ]
Source footnotes
1. Sub-sec. (1) renumbered by sec. 2 of U.P. Act No. 7 of 19702. Subs. for (A duty) by the A.O. 1937.
3. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).
4. For direction under this section, consult SOR.
5. The word (British) omit, by the A. O. 1950.
6. See now the Indian Tariff Act, 1934 (Act XXXII of 1934).
7. See now the Indian Tariff Act, 1934 (Act XXXII of 1934).
8. Sec. 28 renumbered as sub-sec (1) thereof and after sub-sec. (1) as so renumbered, sub-section (2) and (3) insert. By s. 2 of U. P. Act 7 of 1970.
9. Omit. by sec. 3 of U. P. Act no. 4 of 2018. (deemed to have been omitted from April 1, 2016)
10. Omit. by sec. 3 of U. P. Act no. 4 of 2018. (deemed to have been omitted from April 1, 2016)
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Next · Section 28AImposition of additional duty in certain cases →All sections / सभी धाराएँTHE UNITED PROVINCES EXCISE ACT 1910 →
More sections of this act
Section 1 · Short title and extentSection 2 · Repeal of enactmentsSection 3 · InterpretationSection 4 · Power of State Government to declare what is to be deemed liquorSection 5 · Country liquor and foreign liquorSection 6 · Power of State Government to declare limit of sale by retailSection 7 · Possession of intoxicant by wife, clerk servantSection 8 · Saving of enactmentsIndia Code, Government of India. Text fetched 17 Oct 2026. Source metadata reports last modification: 2024-04-12. Check the linked official text and subsequent notifications when applying a provision.