Duty on excisable articles
Section 28 of the Rajasthan Excise Act, 1950 deals with duty on excisable articles. An excise duty [or a countervailing duty as the case may be], at such rate or rates as the [State Government] shall direct, may be imposed either generally or for any specified local area, on any excisable article imported or exported, or transported or manufactured, cultivated or collected under an The Act was enacted on 20 Mar 1950.
An excise duty 2[or a countervailing duty as the case may be], at such rate or rates as the 3[State Government] shall direct, may be imposed either generally or for any specified local area, on any excisable article imported or exported, or transported or manufactured, cultivated or collected under any Licence granted under this Act, or manufactured in any distillery, pot-still or brewery established or licensed under this Act.
Duty may be imposed under this section at different rates according to the places to which any excisable article or intoxicating drug is to be removed for consumption or according to the varying strength and quality of such article. 1["28-A. Surcharge for mitigating natural or manmade calamities- (1) Any excisable article chargeable with duty under section 28, shall be chargeable with surcharge at such rate not exceeding 50 percent of the duty chargeable on such excisable article under section 28, as may be notified by the State Government, for the purpose of mitigating natural or man-made calamities like drought, flood, epidemic, public health exigencies, fire etc.
(2) The surcharge chargeable under sub-section (1) shall be in addition to any duty under section 28.
(3) Except as otherwise provided in sub-section (1), provisions of this Act shall, so far as may be, apply in relation to the surcharge, leviable under sub-section (1) as they apply in relation to the duty leviable under section 28.
(4) Save as provided in sub-section (3), the State Government may make rules for collection of surcharge leviable under this section.
(5) The surcharge collected under this section shall be utilized for the purpose of mitigating natural or manmade calamities like drought, flood, epidemic, public health exigencies, fire etc.".
Section 28, The Rajasthan Excise Act, 1950 (Act 2 of 1950).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 28
What does Section 28 of the Rajasthan Excise Act deal with?
Section 28 of the Rajasthan Excise Act is headed "Duty on excisable articles". An excise duty [or a countervailing duty as the case may be], at such rate or rates as the [State Government] shall direct, may be imposed either generally or for any specified local area, on any excisable article imported or exported, or transported or manufactured, cultivated or collected under an
How do I find court cases under Section 28 of the Rajasthan Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Rajasthan Excise Act 1950 28, section 28 Rajasthan Excise Act 1950, section 28 of the Rajasthan Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 28 of the Rajasthan Excise Act, and has it changed?
2 other provisions in this corpus refer back to it.
When was Section 28 of the Rajasthan Excise Act enacted?
Section 28 of the Rajasthan Excise Act, cited as Rajasthan Excise Act 1950 28, was enacted on 20 Mar 1950 as Act 2 of 1950. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.