excise on garments for branded goods, Central Excise

[satbir singh wahi]

Sir

The Garment unit has domestic sale 85 lacs and export sale 15 crores. Now it wants to take order of 15 lacs for supply of garments to domestic buyer under brand name of buyer . Whether Excise registration is required.

Posts / Replies

[Rajagopalan Ranganathan]

Since your domestic clearance value is not exceeding ₹ 1,35.00,000/- ( 90% of 1,50,00,000/-) you need not take a registration. Since the value goods cleared for export under bond/LUT without payment of duty need not be included in the value of clearance for domestic market you need not worry about clearances made for export.

[KASTURI SETHI]

Sh.Satbir Singh Wahi Ji,

Pl. also go through the reply dated 17.2.16 of Sh. Mahir S. in respect of Issue ID :109893 dated 17.2.16