Exemption for returned branded garments: expanded registered premises, one year return window, self certification for reprocessed goods. Amendment modifies Notification No. 31/2011: 'same premises or factory' is replaced by 'any registered premises or factory of the same manufacturer or brand owner'; returned goods must be sent back within one year of initial removal; returned goods after reconditioning or similar processes may be removed on manufacturer or brand owner self certification that they are duty paid; aggregate value of clearances is to be computed separately for each registered factory or premise and excludes clearances under rule 16 of the Central Excise Rules, 2002.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for returned branded garments: expanded registered premises, one year return window, self certification for reprocessed goods.
Amendment modifies Notification No. 31/2011: "same premises or factory" is replaced by "any registered premises or factory of the same manufacturer or brand owner"; returned goods must be sent back within one year of initial removal; returned goods after reconditioning or similar processes may be removed on manufacturer or brand owner self certification that they are duty paid; aggregate value of clearances is to be computed separately for each registered factory or premise and excludes clearances under rule 16 of the Central Excise Rules, 2002.
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