Explanation:

To answer this question, one must refer to the specific provisions of the Rajasthan Excise Act, 1950, which is the governing statute for excise matters in the state of Rajasthan. The Act, like many other statutes, begins with an interpretation clause, typically Section 3, which defines various terms used throughout the legislation to ensure clarity and consistent application. Let's analyze the options: * **Option (1) Section 3(8):** This is the correct answer. Section 3(8) of the Rajasthan Excise Act, 1950, explicitly defines 'excise duty' and 'countervailing duty'. This sub-section provides the legal meaning and scope of these terms within the context of the Act, which is crucial for understanding the levy and collection of such duties. Therefore, any reference to the definition of 'excise duty' within this Act must point to Section 3(8). * **Option (2) Section 3(2):** Section 3(2) of the Rajasthan Excise Act, 1950, defines 'excisable article'. An excisable article is a commodity on which excise duty can be levied. While related to excise duty, this sub-section defines the *article* itself, not the duty. Hence, it is incorrect as the primary definition of 'excise duty'. * **Option (3) Section 3(4):** Section 3(4) of the Act defines 'liquor'. Liquor is one of the primary categories of excisable articles, and its definition is fundamental to the Act's enforcement. However, defining 'liquor' is distinct from defining 'excise duty'. Therefore, this option is incorrect. * **Option (4) Section 3(6):** Section 3(6) of the Act defines 'manufacture'. Manufacture, in the context of excise law, refers to the process of producing or preparing any excisable article. While the act of manufacturing is central to the imposition of excise duty, Section 3(6) describes the *process*, not the *duty* itself. Thus, this option is also incorrect. In summary, the question specifically asks for the definition of 'Excise Duty'. By consulting the Rajasthan Excise Act, 1950, it is clear that Section 3(8) is the precise provision that provides this definition, making it the unequivocally correct answer.