Section 20. Duty of excise articles

{
    "act_title": "THE ASSAM EXCISE ACT, 2000",
    "act_slug": "assam-excise-act-2000",
    "section_label": "Section",
    "section": {
        "number": "20",
        "title": "Section 20. Duty of excise articles",
        "chapter": null,
        "content": "20. An excise duty or a countervailing duty, as the case may be, at such rate or rates, as the State Government may direct, may be imposed, either generally or for any specified local area, on any excisable article-\n(a) imported; or\n(b) exported; or\n(c) transported; or\n(d) manufactured, cultivated or collected under any licence granted under section14; or\n(e) manufactured in any brewery or distillery licensed or established under section15:",
        "footnote": "",
        "is_definition": false,
        "sort_order": 810
    },
    "prev_section": "81",
    "next_section": "20"
}