(iv) (a) 3.6 times the manufacturing cost if manufacturing cost per bulk litre ofwine does not exceed Rs. 40 (Rupees Forty only) plus Sales Tax at the prevalent rate;
(b) 3.6 times the manufacturing cost increased by an amount equal to the manufacturing cost in excess of Rs. 40 (Rupees Forty only) per bulk litre if manufacturing cost per bulk litre ofwine exceeds Rs. 40 (Rupees forty only) plus Sales Tax at the prevalent rate.
5[Provided that, in case of the Wine manufactured from any substances and without addition ofalcohol and without manufacturing or blending with imported concentrate or imported bulk wine and remitted from excise duty in excess of Rs. 10 per bulk litre upto 31st December 2026.
- 2.7 times of the manufaturing cost, if manufacturing cost per bulk litre ofwine does not exceed Rs. 75 (Rupees Seventy-five only) plus applicable Excise Duty plus Sales Tax at the prevalent rate.
- 2.7 times of the manufacturing cost increased by an amount equal to the manufacturing cost in excess of Rs. 75 (Rupees Seventy-five only) if manufacturing cost per bulk litre of wine, exceed Rs. 75 (Rupees Seventy-five only) plus applicable Excise Duty plus Sales Tax at the prevalent rate.]
]5
6[Provided that, notwithstanding anything mentioned in clause (i) and (ii) of sub rule (A) of this rule] if manufacturing cost of Foreign Liquor (Spirits) and (Country Liquor), is such that the specific duty as specified respectively at Sr. No. 5 (b) and 7 under Schedule appended to the Government Notification, Home Department No. ARM 1096/21/2/EXC-3, dated the 13th September 1996 works out to be more than respective ad-valorem duty, the maximum Retail price shall not exceed two times the manufacturing cost plus excise duty; or two times the manufacturing cost plus countervailing duty, as the case may be;6
Provided further that, notwithstanding anything mentioned in clause (i) and (ii) of sub-rule (B) of this rule, if manufacturing cost of Foreign Liquor (Spirits) is such that the excise duty as specified respectively at Serial No. 1 and 2 of the Government Notification, Home Department, No. ARM. 1096/21/8/EXC-3, dated the 4th October 1996, works out to be more than respective ad-valorem duty, the Maximum Retail Price shall not exceed two times the manufacturing cost plus excise duty; or two times the manufacturing cost plus countervailing duty, as the case may be].
6. Power to issue supplementary instruction :—
The Commissioner may issue written instruction providing fbr any supplemental matters arising out of these rules.