Assessable value

As per Circular No. 947/8/2011-CX dated 21/06/2012  excise duty is not applicable on uniform made for schools, hotels, companies etc. So according it uniform garments are non-dutiable item. On other branded garments excise duty is applicable on MRP so assessable value of branded garments are 30% of MRP (as per current provision). 

Now my query is, what is the assessable value of Uniform garment manufactured and removed from factory.