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Levy of excise duty on readymade garments and made articles of textiles bearing a brand name or sold under a brand name and having a retail sale price of ₹ 1000 or more

Central Excise - 1031/19/2016-CX - Dated:- 14-6-2016 - Circular No. 1031/19/2016-CX F. No. 332/5/2016-TRU Government of India Ministry of Finance (Department of Revenue) Tax Research Unit New Delhi, 14th of June, 2016 To, Principal Chief Commissioners/Chief Commissioners/Principal Commissioners of Central Excise (All); Principal Chief Commissioners/Chief Commissioners/Principal Commissioners of Customs & Central Excise (All), Subject: - reg. Sir / Madam, Representations have been received fr .....

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ricted only to readymade garments and made up articles of textiles bearing a brand name or sold under a brand name and having retail sale price (RSP) of ₹ 1000 or above. Further, to avoid disputes and minimize duty evasion, it has also been provided that affixing a brand name on the product, labeling or relabeling of its containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufactur .....

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xcise duty if: a) the retail sale price of such readymade garments or made up articles of textiles is less than ₹ 1000, or b) the aggregate value of clearances for home consumption by such person is less than ₹ 1.5 crore in a year [provided aggregate value of clearances during previous financial year was less than ₹ 4 crore]. 5. Further, merely because the outlets [shop] of a retailer, from where readymade garments or made ups are sold, has a name, say, M/s XYZ and Sons, the re .....

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