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17-June-2016

The revenue department has directed excise officials to visit readymade garment retail outlets or chains only when they have specific inputs regarding duty evasion and that too after the approval of senior officers.

The Central Board of Excise and Customs (CBEC) was clarifying on the scope of levy of excise duty on branded readymade garments having a retail sale price of Rs 1,000 or more.

In the budget 2016-17, excise duty was increased on branded readymade garments and made up articles of textiles of retail sale price of Rs 1,000 or more. The new duty is two per cent (without CENVAT credit) or 12.5 per cent (with CENVAT credit).

"...it is hereby directed that field formations shall not visit individual retail outlets or retail chains, except based on specific inputs regarding duty evasion and with the approval of the jurisdictional commissioner or additional director general or above," the CBEC said in a circular.

"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 as branded readymade garments or made ups and become liable to excise duty," the circular added.

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