Levy on branded textile goods: excise applies to branded items meeting the retail-price threshold, with targeted retailer exceptions. Excise duty is levied only on readymade garments and made up textile articles that bear or are sold under a brand name and meet the retail price threshold. Activities such as affixing a brand, labeling, relabeling, repacking from bulk to retail packs, or other treatments that make the product marketable amount to manufacture. Retailers who only stick a retail price on goods purchased from the open market without branding or such treatments are not liable. Specified exemptions apply based on retail price and aggregate clearances, and field visits to retail outlets are restricted absent specific inputs of evasion.