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<h1>Amendment Exempts Return of Branded Garments Within One Year; Allows Reconditioning or Repacking by Manufacturer</h1> Notification No. 8/2012-Central Excise, dated March 17, 2012, amends Notification No. 31/2011-Central Excise to exempt the return of branded ready-made garments. The amendment allows goods to be returned to any registered premises or factory of the same manufacturer or brand owner within one year of initial removal. Returned goods may be reconditioned or repacked and must be self-certified as duty-paid by the manufacturer or brand owner. The aggregate value of clearances is calculated separately for each registered premise, excluding goods cleared under rule 16 of the Central Excise Rules, 2002.