If a Retail trade chain fixes its logo and MRP on ready made garments procured from different manufacturers, will it be covered under Excise and registeration is required.
It is clarifies that Trader is not doing any kind of value addition except fixing its Logo and MRP sticker.
Does Affixing Logos and MRP on Garments Require Excise Registration? Insights on Tariff 3rd Schedule and 2011 Circular. A retail trade chain inquires whether affixing its logo and Maximum Retail Price (MRP) on ready-made garments procured from various manufacturers requires excise registration, given no value addition occurs. One respondent suggests consulting the 3rd Schedule of the Tariff. Another clarifies that chapters 61, 62, and 63 do not list these items but include notes on brand name affixation. A final reply references a circular indicating that affixing logos on school uniforms is exempt from excise duties, as per a 2011 circular. The discussion revolves around whether such actions constitute manufacturing under excise law. (AI Summary)
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