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?

AI Summary

Debate on 10% Excise Duty for Branded Garments: Definition of 'Brand Name' Under Central Excise Tariff Chapters 61-63 The discussion revolves around the applicability of a 10% excise duty on branded garments under the Central Excise Tariff, specifically for items in Chapters 61, 62, and 63, excluding headings 63.09 and 63.10. The primary queries are about the definition of 'brand name' and whether it includes garments sold with a manufacturer's label or a buyer's label. A response clarifies that a brand name or trade name includes any name, symbol, or label used to indicate a connection between the goods and the person using the name, regardless of registration status.