Excise on Branded Garmenrs - Definition of Brand Name

[CASUNIL BHANSALI]

Excise on Branded Garments - Definition of Brand Name

Excise duty at the rate of 10% shall now apply to ready-made garments and made-up articles of textiles falling under Chapters 61, 62 and 63 (heading nos.63.01 to 63.08) of the Central Excise Tariff except those falling under heading nos.63.09 and 63.10 when they bear or are sold under a brand name. Hence, Excise Duty @ 10% will be levied on Branded Garments

 

Query:

1. What is the definition of 'BRAND NAME' ?

2. Whether it include Local Manufacturer selling its garments with a 'LABEL' containing name of his firm ?

3. Whether it includes Garments sold with the LABEL of the buyer?

[Guest]

please send me the answer of branded garments under excise act

[Santosh Kumar]

sir,

 

Ans. 1

Brand name or trade name means any name or mark such as symbol, monogram, label, signature, or invented word or writing which is used in relation to the goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such goods and some person using such name or mark. The name or mark may or may not be registered (definition as per SSI exemption notification)

 

AI Summary

Brand name: garments sold under a brand name attract excise duty; brand includes labels, symbols and invented words. Excise duty applies to ready-made garments and made-up textile articles under specified tariff chapters when they are sold or borne under a brand name. Brand name means any name or mark - including a symbol, monogram, label, signature, invented word or writing - used to indicate a trade connection between the goods and a person using that name or mark; the name or mark may be registered or unregistered.