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of <h1>India Amends Excise Duty: 6% Rate on Branded Cotton Garments, Clarifies Inclusion of Non-Cotton Accessories Under Notification 7/2012</h1> The Government of India has amended Notification No. 7/2012-Central Excise to set a 6% excise duty rate on branded readymade garments and made-ups of cotton that do not contain other textile materials. This amendment clarifies that goods made from cotton fabrics, even if they include non-cotton items like sewing threads, cords, labels, elastic tapes, and zip fasteners, are subject to this duty rate. The amendment is issued under the authority of the Central Excise Act, 1944, and is deemed necessary in the public interest.
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