https://www.taxtmi.com/article/detailed?id=1175 Budget changes withdraw excise exemption for goods bearing or sold under a brand in chapters 61-63, making branded ready made garments and made ups taxable and subject to valuation tied to retail sale price; cenvat credit is available to those paying duty. Rule changes deem persons commissioning manufacture or affixing brands (including brand owners) liable for duty, and SSI exemption is redefined to apply to the person liable to pay duty, affecting small manufacturers and job workers. Labeling and affixing a brand are treated as manufacture for a wider set of textile articles. en-us Wed, 02 Mar 2011 21:53:40 +0530 Wed, 02 Mar 2011 21:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1175 Budget changes withdraw excise exemption for goods bearing or sold under a brand in chapters 61-63, making branded ready made garments and made ups taxable and subject to valuation tied to retail sale price; cenvat credit is available to those paying duty. Rule changes deem persons commissioning manufacture or affixing brands (including brand owners) liable for duty, and SSI exemption is redefined to apply to the person liable to pay duty, affecting small manufacturers and job workers. Labeling and affixing a brand are treated as manufacture for a wider set of textile articles. Articles Central Excise Wed, 02 Mar 2011 21:53:40 +0530 https://www.taxtmi.com/article/detailed?id=1175