https://www.taxtmi.com/notifications?id=23490 Branded ready-made garments under chapters 61, 62 or 63 (with specified exclusions) are exempted from excise duty when duty-paid goods are returned to the same registered premises or factory and re-made, re-conditioned, re-packed or otherwise processed and cleared, subject to conditions: no Cenvat credit on returned goods; intimation with return document details and value to the jurisdictional authority within 48 hours; maintenance of receipt and disposal accounts reported monthly; return within one year of initial removal; and an aggregate annual clearance limit relative to prior clearances, computed per registered premises with clearances under rule 16 excluded. en-us Thu, 24 Mar 2011 00:00:00 +0530 Fri, 07 Jul 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=23490 Branded ready-made garments under chapters 61, 62 or 63 (with specified exclusions) are exempted from excise duty when duty-paid goods are returned to the same registered premises or factory and re-made, re-conditioned, re-packed or otherwise processed and cleared, subject to conditions: no Cenvat credit on returned goods; intimation with return document details and value to the jurisdictional authority within 48 hours; maintenance of receipt and disposal accounts reported monthly; return within one year of initial removal; and an aggregate annual clearance limit relative to prior clearances, computed per registered premises with clearances under rule 16 excluded. Notifications Central Excise Thu, 24 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/notifications?id=23490