Levy of excise duty on readymade garments and made articles of textiles bearing a brand name or sold under a brand name and having a retail sale price of Rs. 1000 or more

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....ue) Tax Research Unit New Delhi, 14th of June, 2016 To, Principal Chief Commissioners/Chief Commissioners/Principal Commissioners of Central Excise (All); Principal Chief Commissioners/Chief Commissioners/Principal Commissioners of Customs & Central Excise (All), Subject: Levy of excise duty on readymade garments and made articles of textiles bearing a brand name or s....

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....s, and is restricted only to readymade garments and made up articles of textiles bearing a brand name or sold under a brand name and having retail sale price (RSP) of Rs. 1000 or above. Further, to avoid disputes and minimize duty evasion, it has also been provided that affixing a brand name on the product, labeling or relabeling of its containers or repacking from bulk packs to retail packs or th....

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....r home consumption by such person is less than Rs. 1.5 crore in a year [provided aggregate value of clearances during previous financial year was less than Rs. 4 crore]. 5. Further, merely because the outlets [shop] of a retailer, from where readymade garments or made ups are sold, has a name, say, M/s XYZ and Sons, the readymade garments or made ups sold from such outlet [shop] cannot be held ....