What is the status of excise duty on branded readymade garment

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Dear All

We are manufactures of readymade garments what is the status of excise duty on branded readymade Garments As per excise chapter 61,62,63 Please clear

thanks

[Rajagopalan Ranganathan]

Sir,

If the ready made garments manufactured by you are knitted or crocheted then they will fall under various headings of Chapter 61 of Central Excise Tariff Act, 1985. If they are not knitted or crocheted then they will fall under various headings of Chapter 62 of Central Excise Tariff Act, 1985. Chapter 63 deal with 'other made-up articles of textiles like bed linen, table linen, blankets, travelling rugs etc.

AI Summary

Classification of readymade garments determines excise treatment: knitted, non-knitted or other made-up textile categories dictate tariff headings. Excise levy on branded readymade garments depends on textile construction: knitted or crocheted garments classify under knitted-apparel tariff headings, non-knitted garments classify under woven-apparel tariff headings, and other made-up textile articles (e.g., bed linen, table linen, blankets, travelling rugs) classify under the made-up textiles grouping; manufacturers must determine excise liability by classifying products as knitted, woven, or other made-up textiles and then apply the corresponding tariff heading.