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TMI BlogClarification on issues pertaining to the levy of excise duty on branded readymade garments and made-up articles of textiles– regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi dated the 21 st June, 2011. To All Chief Commissioners of Central Excise All Chief Commissioners of Customs Central Excise. All Commissioners of Central Excise All Commissioners of Customs Central Excise. All Directors General Subject: Clarification on issues pertaining to the levy of excise duty on branded readymade garments and made-up articles of textil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise duty on uniforms or made-up articles like quilt, blankets, towels, linen etc bearing the name or logo of a school, security agency, company, hotel or airline etc., it is clarified that such products would not merit treatment as branded products merely because the name of the school, institution or company or their logo is either printed, embroidered or etched on them. This is equally tru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kets which are supplied to the defence establishment, armed forces, police forces etc against tenders that stipulate that the name of the manufacturer should be clearly indicated or marked on the product. As pointed out above, affixing the name of the manufacturer on such goods would not, by itself, bring them within the ambit of branded goods. 3. Another issue raised by the trade conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not prescribe any specific record which is to be maintained by an assessee. Hence records of production, clearance purchases that are maintained for the purpose of VAT purposes can be accepted for purposes of Central Excise. (5). Suitable trade notice / standing order may be issued to guide the trade and industry. (6). Difficulty, if any, faced in implementation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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