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of <h1>Excise Duty on Branded Garments: Applies Only to Indian-Registered Brands, Foreign Brands Exempt. Export Delays to Be Avoided.</h1> The circular from the Ministry of Finance clarifies the imposition of excise duty on readymade garments and clothing accessories under Chapter 62, as outlined in Notification No. 12/2001-C.E. The excise duty applies only to goods bearing a brand name registered under the Trade and Merchandise Marks Act, 1958. Goods with foreign brand names registered abroad but not in India are exempt from this duty. The circular emphasizes that excise formalities should only apply to brand names registered in India and that export consignments should not face delays due to unregistered brand names in India.
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