https://www.taxtmi.com/circulars?id=11119 Readymade garments and made-up textile articles bearing an institution's name or logo, or merely marked with a tailor's or manufacturer's name, do not by themselves qualify as branded goods for excise levy; a nexus between the brand name and the product at sale is required. For small-scale exemption eligibility, chartered accountant certificates or self-certification are acceptable and VAT records of production, clearance and purchases may be used for Central Excise compliance. en-us Tue, 21 Jun 2011 00:00:00 +0530 Wed, 22 Jun 2011 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11119 Readymade garments and made-up textile articles bearing an institution's name or logo, or merely marked with a tailor's or manufacturer's name, do not by themselves qualify as branded goods for excise levy; a nexus between the brand name and the product at sale is required. For small-scale exemption eligibility, chartered accountant certificates or self-certification are acceptable and VAT records of production, clearance and purchases may be used for Central Excise compliance. Circulars Central Excise Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11119