TaxTMI 
TaxTMI 
Sir
The Garment unit has domestic sale 85 lacs and export sale 15 crores. Now it wants to take order of 15 lacs for supply of garments to domestic buyer under brand name of buyer . Whether Excise registration is required.
excise on garments for branded goods
23 May 2016 
2 Replies 
1018 Views Asked by
Excise registration threshold excludes export clearances under bond or LUT, so domestic clearance below threshold avoids registration.
Whether a garment manufacturer must obtain central excise registration depends on the value of domestic clearances; exports sent under bond or under a Letter of Undertaking without payment of duty are excluded from that computation, so if domestic clearances remain below the applicable threshold registration is not required for domestic branded supplies. (AI Summary)
Whether a garment manufacturer must obtain central excise registration depends on the value of domestic clearances; exports sent under bond or under a Letter of Undertaking without payment of duty are excluded from that computation, so if domestic clearances remain below the applicable threshold registration is not required for domestic branded supplies. (AI Summary)