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Branded garments are now subject to excise duty of 10.3% with an abatement available of 55% on MRP

excise duty / service tax is applicable unless the principal send the goods under rule 4(5)a of ccr

or under notificaion no 214/86

Jobworker is exempt from central excise duty under notification No. 13/2011 dated 01.03.2011. 

Originally posted by : naroo
	pl give me brief about  excise duty on branded readymade garments. is excise duty applicable on work job or labour charges recd by exporter.

 Hi how the abatement is calculated for excise on branded garments,whether assessable sale of 1.5 crores is counted after abatement or before abatement

Please advice

as the abatement is available from start, and SSI exemption is withdrawn in case of branded goods,

so in branded goods no such exemption of 150 lacs, but 400 lacs is available after abatement i.e to calculate 400 lacs u have to count the post abatement clearance value.