Seeks to exempt articles of apparel and clothing accessories, not knitted or crocheted, other than those bearing a registered brand name
1st March, 2001
Notification No. 12/2001-Central Excise
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods other than those bearing a registered brand name or sold under a registered brand name, falling under sub-heading Nos. 6201.00 or 6202.00 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from the whole of the duty of excise leviable thereon which is specified in the said Schedule.
Explanation.- For the purposes of this notification, "registered brand name" means a brand name, registered under the Trade and Merchandise Marks Act, 1958 (43 of 1958), that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented word or any writing which is used in relation to a product, for the purposes of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
Joint Secretary to the Government of India
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