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TMI BlogLevy 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 moreX X X X Extracts X X X X X X X X Extracts X X X X ..... C.R. (ANNEXE) BUILDING, BIR CHAND PATEL MARG, PATNA-800001. C. No. IV(39)38//Tech/CCE/PAT/14/6864-74 Dated: 05-07-2016 TRADE NOTICE NO. 05/2016-17 Attention of the trade is invited to Circular No. 1031/19/2016-CX Dated 14.06.2016 issued vide F. No. 332/5/2016-TRU by Government of India, Ministry of Finance, Department of Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The issue :raised is whether excise duty would be chargeable on readymade garments or made up articles of textiles which are sold by a retail store which merely affixes the retail sale price the readymade garments or made up articles of textiles which are purchased by such retail store from the open market. 3. The issue has been examined in the Ministry. The present levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 4. However, such retailer shall not be liable to pay excise duty if: a) the retail sale price of such readymade garments or made up articles of textiles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garments of ₹ 1000 or above. 6. Further, it is hereby directed Chat field formations shall not visit individual retail outlets or retail chains, except based on specific inputs regarding duty evasion and with the approval of the jurisdictional Commissioner or Additional Director General or above, (Issued in File C. No. IV(39)38//Tech/CCE/PAT/14/) (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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