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REGISTRATION UNDER CENTRAL EXCISE ACT, 1944

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REGISTRATION UNDER CENTRAL EXCISE ACT, 1944
By: Mr.M. GOVINDARAJAN
June 22, 2009

REGISTRATION:

            Every person who manufactures or deals in excisable goods is required to obtain Central Excise Registration as per Rule 9 of the Central Excise Rules, 2002. The following categories of persons require registration:

  • Every manufacturer of dutiable excisable goods;
  • First and second stage dealers desiring to issue cenvatable invoices;
  • Persons holding warehouses for storing non duty paid goods;
  • Persons who obtain excisable goods for availing end use based exemption;
  • Exporter - manufacturer under rebate/bond procedure; Export Oriented Units which have interaction with the domestic economy either through DTA sales or procurement of duty free inputs.

    EXEMPTION FROM REGISTRATION:

                Persons manufacturing goods, fully exempted or chargeable to NIL rate of duty are not required to seek registration.   However they should file the prescribed declaration in the beginning of every financial year. The following categories of persons are exempt from registration:

  • Manufacturers of goods which are goods on the basis of value of clearance made in a financial year and remain under the exemption limit (SSI). In cases where the value of clearances in the current financial year exceeds Rs.90 lakhs the assessee has to file a declaration prescribed under Notification No. 36/2001-CE (NT), dated 26.6.2001 for getting exemption from the Central Excise registration;
  • Persons who get their goods manufactured by others, except the persons who get certain textile items manufactured on job work;
  • Persons manufacturing excisable goods under the customs warehousing procedures subject to certain conditions;
  • Wholesale traders or dealers of excisable goods (except first stage dealers, second stage dealer and depot);
  • Job works of goods under Ch. 61 & 62 and 100% EOU. Deeming EOUs/EPZ units as registered is not applicable if such units are having clearances in or procurement from Domestic Tariff Area (DTA).

    PROCEDURE:

          Before starting production of excisable goods or dealership for the purpose of issuing invoices to pass cenvat credit registration should be obtained;

          Registration is provided at free of cost;

          Separate registration is required in respect of separate premises (factory, depot, godowns etc.,) except where two or more premises are actually part of the same factory (where processes are inter linked) but are segregated by public road, canal or railway line;

          in case of textiles, a single registration will be enough;

          several manufacturers owing machinery such as power looms under a common shall shed or in common premises will be treated as a separate factory each for their respective machinery and there will be no clubbing of their productions/clearances;

          The application form shall be submitted in duplicate to the jurisdictional Deputy/Asst. Commissioner of Central Excise.  The prescribed form is as follows:

    o       Form A1 - All persons except certain textile processors/cheroot manufacturers;

    o       Form A2 - Power look weavers/Hand processors/dealers of yarn and fabrics and manufacturers of ready made garments;

    o       Form A3 - Manufacturers of hand rolled cheroots of tobacco falling under sub-heading 2402.00 of Central Excise Tariff.

          An attested copy of Permanent Account Number (PAN) allotted by Income Tax Department should be enclosed with the application;

          The computer generated Registration Certificate based on 15 digit permanent account number in Form RC is handed over either immediately or within seven days;

          Verification of the premises will be made within five working days after the issue of Registration Certificate;

          Registration Certificate is not required to be renewed;

          No bond or bank guarantee is required for obtaining registration.

    OTHER POINTS:

    -  The same application form is to be used for intimating any change in the information furnished originally at the time of applying for registration certificate;

    -  Manufacture of new or additional products need not be intimated;

    -  If there is a change in the constitution of the business the same should be intimated within thirty days;

    -  The registration is not transferable. When the business is transferred to another person by way of sale or lease, the person taking over the business should take fresh registration in his name;

    -  If the business is not carried out the registration certificate should be surrendered to the Superintendent of Central Excise. A declaration should be given while surrendering the certificate;

    -  The PAN based excise registration number is required to be printed on the top of all central excise invoices, duty payment challans, PLA and other forms/documents;

    -  Textile units coming into excise fold for the first time can clear the goods and pay duty pending registration;

    -  The registration shall be subject to such conditions, safeguards and procedures as may be specified in the notification by Board;

    -  For contravention of provisions or Act/Rules and other specified offences registration certificate can be suspended or revoked by the Deputy/Assistant Commissioner.

    In 'Precision Pipes and Profiles Co., Ltd., V. Commissioner of Central Excise, Noida' - 2009 -TMI - 33900 - CESTAT NEW DELHI, the registration was granted earlier on the basis of material facts and evidence as per application for registration. The registration was revoked on the ground that construction work was not completed and the matter is under sub judice.  The plot of land in question by the order of High Court has been vested with the appellant and therefore he requested for restoration of registration. The tribunal held that it would be proper on the part of the relevant Assessing Authority to enquire from the Land Allotment Authority as to the status of the appellant with regard to the right to construction over the land so as to carry out the purpose of allotment of land. Once that Authority satisfies as to the vesting of the right of the appellant to use the land in the manner required by the Allotment Authority the registering authority is free to restore to registration and also grant consequential relief to the appellant as that may be called for under the law.

     

     

  •  
    By: Mr.M. GOVINDARAJAN - June 22, 2009
     
     
    Discussions to this article

    i am working as accountant(central excise). i want to know that if assessee shifted his bussiness from one place to another place within city area. it is necessary to surrender the old registration and obtain the new registration? OR TRANSFER THE EXISTING REGISTRATION ON NEW PREMISES?
    By: suresh dhumal
    Dated: 01/07/2009

     
     

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