seconds garments cleared by central excise registered unit

[JAGANATHAN KUMARAVEL]

What is the duty liability of the seconds goods sold by ready made garment industry which is paying excise duty on MRP basis for branded goods.

Basis of valaution when the samples are sent in the case of branded readymade garments.

Duty liability  for the scrap(chindis) sold by ready made garment manfuacturer and registered under central excise

[Rama Krishana]

A detailed clarification has been issued by the board in this regard. Hope it may solve your query:

https://www.taxtmi.com/circulars?id=8567

AI Summary

Excise duty on seconds garments and valuation of samples affects MRP based branded garment manufacturers; guidance referenced.
Duty liability of seconds garments sold by an MRP basis branded ready-made garment manufacturer, valuation when branded garment samples are sent, and duty treatment of scrap ("chindis") sold by a registered manufacturer are raised; a detailed board clarification is referenced as the operative guidance.