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CHAPTER V. EXCISE DUTY AND COUNTERVAILING DUTY.

Section 22: Modes of levying duties

The Telangana Excise Act, 1968

How current this text is

Text as published by India Code for the Government of Telangana (Revenue Department): the Andhra Pradesh Excise Act, 1968 as in force in the combined State on 2 June 2014, adapted to Telangana under section 101 of the Andhra Pradesh Reorganisation Act, 2014 by the notification issued in G.O.Ms.No.162, Revenue (Excise-II) Department, dated 10.09.2015, with amendments up to Act No.32 of 2017.

Amendments made by Andhra Pradesh after 2 June 2014, such as A.P. Acts 2, 4 and 17 of 2020, do not apply in Telangana and are not in this text.

The excise and countervailing duty under section 21 shall be levied in one or more of the following modes:-

(a) rateably, 1[on the quantity or advalorem of any excisable article] produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse or imported into the State;

(b) In the case of spirits or other liquors produced in 2[any distillery, brewery or manufactory], in accordance with its quality or strength or in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree or attention of the wash or wort, as the case may be, as be prescribed;

(c) In the case of toddy, in the form of a tax on each variety of excise tree from which toddy is drawn having due regard to the period during which such tree is capable of yielding toddy;

3[(d) By different rates of fees on licenses issued for different purposes mentioned in sub-section (1) of section 17, as may be prescribed.]

Footnotes in the official text

  1. 1.Substituted by Act No.39 of 2006.
  2. 2.Substituted by Act No.23 of 1971.
  3. 3.Substituted by Act No.35 of 2005.