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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 ..... 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 textiles- regarding. Sir / Madam, Board has received representations from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 true of made ups such as towels, linen etc bearing the name of a hotel, restaurant or airlines. In all thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 concerns the determination of eligibility of a manufacturer or factory to the benefit of small scale exemption containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance & 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 these instructions may be brought to the notice of the Board immediately.
Yours faithfully,
(Yogendra Garg)
Director (TRU) X X X X Extracts X X X X X X X X Extracts X X X X
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