https://www.taxtmi.com/forum/issue?id=110639 A contract manufacturer clearing garments bearing another person's brand name is excluded from the SSI exemption; such branded clearances are not counted towards the exemption threshold under the cited notification, making the manufacturer liable for excise duty. The brand owner may claim the exemption for its own clearances provided the brand owner controls labelling and does not instruct or disclose the manufacturer to affix the Retail Sale Price, consistent with the notification's conditions. en-us Fri, 15 Jul 2016 09:10:23 +0530 Thu, 23 Jan 2025 15:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110639 A contract manufacturer clearing garments bearing another person's brand name is excluded from the SSI exemption; such branded clearances are not counted towards the exemption threshold under the cited notification, making the manufacturer liable for excise duty. The brand owner may claim the exemption for its own clearances provided the brand owner controls labelling and does not instruct or disclose the manufacturer to affix the Retail Sale Price, consistent with the notification's conditions. Discussion-Forum Central Excise Fri, 15 Jul 2016 09:10:23 +0530 https://www.taxtmi.com/forum/issue?id=110639