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) said this while clarifying on 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 2 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. To avoid disputes and minimise duty evasion, CBEC said 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 the adoption of any other treatment to render the product marketable to the consumer, amounts to manufacture. "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," said Central Board of Excise and Customs (CBEC).