Seeks to amend notification No. 7/2012- CE, dated the 17th March, 2012, so as to prescribe 6% rate of excise duty to branded readymade garments and made ups of cotton, not containing any other textile materials. - 08/2013 - Central Excise - Tariff

Excise duty on cotton garments amended to cover branded readymade cotton goods including non-cotton accessories.

Amends Notification No.7/2012-Central Excise by substituting the serial 7 entry to read 'All goods of cotton, not containing any other textile material,' and clarifies that this includes goods made from cotton fabrics even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners or similar non-cotton items used for stitching, fastening, holding or adornment, thereby changing the tariff treatment of branded readymade cotton garments and made-ups under the Central Excise regime.