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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 Commissioner .....

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om the trade regarding the scope of the in this year s Budget. 2. The issue raised is whether excise duty would be chargeable on readymade garments or made up articles of textiles which are sold by a retail store which merely affixes the retail sale .....

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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 pro .....

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e. 3.1 For this purpose, Brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose .....

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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 [provid .....

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adymade garments or made ups sold from such outlet [shop] cannot be held as branded readymade garments or made ups and become liable to excise duty. Needless to say, deemed manufacture and liability to excise duty will arise only if such retailer aff .....

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