Duty on excisable articles
Section 28 of the United Provinces Excise Act 1910 deals with duty on excisable articles. 1(1) [An excise duty or a countervailing duty, as the case may be] at such rate or rates as the [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); The Act came into force on 24 Feb 1910.
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 ]
Section 28, The United Provinces Excise Act 1910 (Act 4 of 1910).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 28
What does Section 28 of the United Provinces Excise Act 1910 deal with?
Section 28 of the United Provinces Excise Act 1910 is headed "Duty on excisable articles". 1(1) [An excise duty or a countervailing duty, as the case may be] at such rate or rates as the [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);
How do I find court cases under Section 28 of the United Provinces Excise Act 1910?
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: United Provinces Excise Act 1910 28, section 28 United Provinces Excise Act 1910, section 28 of the United Provinces Excise Act 1910. 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 United Provinces Excise Act 1910, and has it changed?
Its own text turns on section 12 (Import of intoxicants), section 13 (Export and transport of intoxicants), section 17 (Manufacture of intoxicants prohibited except under the provision of this Act), section 18 (Establishment or licensing of distilleries and warehouses), so none of them can safely be read on its own. 6 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently THE UTTAR PRADESH EXCISE BREWERY RULLS (2019).
When did Section 28 of the United Provinces Excise Act 1910 come into force?
Section 28 of the United Provinces Excise Act 1910, cited as United Provinces Excise Act 1910 28, came into force on 24 Feb 1910, having been enacted on 12 Jun 1910. It is in force as at the date shown on this page.
Other sections of this Act
- 72. What things are liable to confiscation913 words
- 37A. Prohibition of import, export, transport, possession or consumption of intoxicants724 words
- 3. Interpretation674 words
- 41. Power of Excise Commissioner to make rules581 words
- 40. Power of State Government to make rules481 words
- 11. Appeal and revision422 words
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 17 Oct 2026. This page is not a substitute for legal advice.