Readymade garments - Excise duty on registered brand name - Clarifications - Central Excise - F. No. B-4/2/2001-TRU

Readymade garments - Excise duty on registered brand name - Clarifications F. No. B-4/2/2001-TRU Dated 2-3-2001 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Reference Imposition of Excise duty on goods of Chapter 62 (Ready made Garments and Clothing Accessories) in this year's Budget. Notification No. 12/2001-C.E., dated 1-3-2001 provides exemption on goods falling under the said chapter except those which are bearing a registered brand name or sold under a registered brand name. Explanation to the Notification makes it clear that registered brand name means a brand name registered under the Trade and Merchandise Marks Act, 1958. In other words the levy applies on such goods which bear a brand name or sold under a brand name which is registered under the Trade and Merchandise Marks Act, 1958. Therefore if a brand name is not registered under the said Act. Whether it is Indian brand name or a Foreign brand name. The levy does not apply. It has been brought to our notice that goods bearing foreign brand names registered abroad but not registered in India and under export and being detained by Excise authorities. It is also reported that clearance of export consignments is being insisted upon AR 4A documents even if the brand name is not registered in India. You are requested to kindly ensure that any formalities of Excise are advised or insisted upon only when the brand name is registered in India. In any event even for export of registered branded goods. All facilities must be provided for clearance without any delay.