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FIXING OF LOGO BY TRADER IN EXCISE, Central Excise |
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FIXING OF LOGO BY TRADER IN EXCISE |
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If a Retail trade chain fixes its logo and MRP on ready made garments procured from different manufacturers, will it be covered under Excise and registeration is required. It is clarifies that Trader is not doing any kind of value addition except fixing its Logo and MRP sticker. Posts / Replies Showing Replies 1 to 3 of 3 Records Page: 1
Kindly check 3rd Schedule of the Tariff in this regard.
Thx Mr. Khatri, The Third schedule do not contain the items of chapter 61,62 and 63. However these chapter contain note (11 and 12 ) that IN RELATION TO A PRODUCT OF THIS CHAPTER,AFFIXING A BRAND NAME.......... Pl clarify in this context, do fixing MRP or RSP on garments will amount to manfucture. Regards
UPDATION (Relevant Circular is appended below) Ready-made garments and made-up articles - Budget 2011-12 changes D.O. F.No. 334/3/2011-TRU, dated 28-2-2011 Affixing logo on school uniform is exempt vide Board's circular No.947/8/2011-CX dated 21.6.2011
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