Section Text
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