FIXING OF LOGO BY TRADER IN EXCISE

[deepak gulati]

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.

AI Summary

Affixing brand logo or MRP on garments may constitute manufacture for excise, impacting registration and exemption analysis.
Whether a trader who procures ready-made garments and only affixes a logo and MRP/RSP constitutes manufacture for central excise-thereby triggering registration and levy-is contested; chapter notes in the tariff and the Third Schedule classification are material to that determination, and administrative guidance (including a Board circular exempting affixing a logo on school uniforms) may provide specific exemptions to such characterization.