https://www.taxtmi.com/forum/issue?id=3525 Whether a trader who procures ready-made garments and only affixes a logo and MRP/RSP constitutes manufacture for central excise-thereby triggering registration and levy-is contested; chapter notes in the tariff and the Third Schedule classification are material to that determination, and administrative guidance (including a Board circular exempting affixing a logo on school uniforms) may provide specific exemptions to such characterization. en-us Mon, 31 Oct 2011 11:25:45 +0530 Thu, 23 Jan 2025 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3525 Whether a trader who procures ready-made garments and only affixes a logo and MRP/RSP constitutes manufacture for central excise-thereby triggering registration and levy-is contested; chapter notes in the tariff and the Third Schedule classification are material to that determination, and administrative guidance (including a Board circular exempting affixing a logo on school uniforms) may provide specific exemptions to such characterization. Discussion-Forum Central Excise Mon, 31 Oct 2011 11:25:45 +0530 https://www.taxtmi.com/forum/issue?id=3525