Clarification on issues pertaining to the levy of excise duty on branded readymade garments and made-up articles of textiles– regarding.

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....it *****                   New Delhi dated the 21^st June, 2011. To   All Chief Commissioners of Central Excise All Chief Commissioners of Customs & Central Excise. All Commissioners of Central Excise All Commissioners of Customs & Central Excise. All Directors General Subject:&nbs....

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....s bearing  the name of the manufacturer and supplied to the Ministry of Defence or its organisations  2.            The matter has been examined.  On the issue of applicability of excise duty on uniforms or made-up articles like quilt, blankets, towels, linen etc bearing the name or logo of a school, security agency, company, hote....

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.... such organisations, the name of the tailor or manufacturer is affixed on such garments. However, mere affixing of name of the tailor or manufacturer would not constitute a brand name. Another related issue is the applicability of the mandatory excise duty to blankets which are supplied to the defence establishment, armed forces, police forces etc against tenders that stipulate that the name of th....

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....rtered Accountant about the aggregate value of clearances for home consumption in the preceding financial year may be accepted. It has now been decided that self certification by a manufacturer may also be accepted for this purpose. As regards maintenance of records by such manufacturers, Central Excise law does not prescribe any specific record which is to be maintained by an assessee. Hence reco....