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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earch 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: Levy of excise duty on readymade garments and made articles of textiles bearing a brand name or sold under a brand name .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tricted 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 adoptio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 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 readymade garments or made ups sold from such outlet [shop] cannot be held as brande .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X