Excise duty on branded garments where retailer brands, labels or repacks products with high retail prices. Excise duty applies to readymade garments and made up textile articles that bear or are sold under a brand name and meet the notified retail price threshold. Affixing a brand, labeling, repacking or similar treatments to render products marketable constitute deemed manufacture and can trigger excise liability. A broad definition of 'brand name' is provided. Exemptions exist for products below the retail price threshold and for retailers whose annual aggregate clearances fall below the prescribed turnover limit (subject to a prior year condition). Mere shop naming does not create brand liability; liability arises only where the retailer affixes the brand and retail price label. Enforcement visits to retail outlets require specific inputs and senior approval.