Section 29(2) in The Dadra and Nagar Haveli Excise Regulation, 2012
(2)Notwithstanding anything contained in sub-section (1), where duty of excise is chargeable on any liquor or other intoxicants with reference to value, the Administrator may, by notification, declare that such value shall be the ex-factory price :Provided that where ex-factory price is not ascertainable for some reason, the nearest ascertainable equivalent thereof may be determined in such manner as may be prescribed.
