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

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..... 16 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 and having a retail sale price of ₹ 1000 or .....

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..... extiles 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 adoption of any other treatment to render the product marketable to .....

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..... d 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 branded readymade garments or made ups and become liable to excise duty. N .....

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