Clarification on issues pertaining to the levy of excise duty on branded readymade garments and made-up articles of textiles– regarding.

Excise duty on branded garments clarified: logos or manufacturer names alone do not make goods branded; self certification allowed.

Readymade garments and made-up textile articles bearing an institution's name or logo, or merely marked with a tailor's or manufacturer's name, do not by themselves qualify as branded goods for excise levy; a nexus between the brand name and the product at sale is required. For small-scale exemption eligibility, chartered accountant certificates or self-certification are acceptable and VAT records of production, clearance and purchases may be used for Central Excise compliance.