Tamil Nadu Prohibition Act Section 18 — Licences for bonafide medicinal or other purposes

Criminal

Summary

Sub-section (1) states that, despite anything contained in Section 18-A, an excise duty or countervailing duty is imposed on certain articles, with an Explanation provided for the purpose of this sub-section.

The provision on special fee for import of excisable articles sets a special fee at a specified rate.

The provision on how duty may be imposed states that the excise duty or countervailing duty under the relevant provisions is to be levied in a particular manner.

The provision on exemption from payment of excise duty, countervailing duty, or fee allows for exemption in certain cases.

The provision on recovery of amount due to the State Government addresses the process for recovering such amounts.

Official Text

The State Government [18-A. Excise Duty or countervailing duty on liquors and intoxicating drugs.-- 18-B. Excise Duty or countervailing duty on excisable articles.—

(1) Notwithstanding anything contained in Section 18-A, an excise duty or Explanation.-- For the purpose of this sub-section,-- 18-BB. Special fee on import of excisable articles.-- A special fee at such rate 18-C. How duty may be imposed.-- The Excise duty or the countervailing duty under [18-D to 18-G – Omitted] [18-H. Excemption from payment of Excise Duty, countervailing duty or fee.-- [18-I. Recovery of amount due to the State Government. —