Exempts return of branded ready made garments subject to certain conditions

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.... exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods bearing a brand name or sold under a brand name and falling under chapter 61,62 or 63( except 6309 and 6310) of the First Schedule to the Central Excise Tariff Act, 19....

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....eipt of the returned goods in the factory or premises ; and (iii) a proper account of receipt and disposal of such goods is maintained and accounted for in the monthly return. (iv) the aggregate value of goods cleared from a factory or premises under this exemption in a financial year does not exceed 10% of the aggregate value of clearances for home consumption from the same factory or premises ....