Extension of facility of Centralized Registration to Manufacturers/producers of Recorded Smart Card - Regarding. - Customs - F. No. 332/3/2011-TRU

Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi dated 04-07-2011 Subject : Extension of facility of Centralized Registration to Manufacturers/producers of Recorded Smart Card - Regarding. Please refer to Notification No. 14/2011-C.E. (N.T.), dated 3rd June, 2011 regarding extension of facility of registration of premises from where centralized accounting is done to the Recorded Smart Card Manufacturers. 2. As you are aware, the excise duty exemption on Recorded Smart Cards Proximity Cards had been withdrawn in Budget 2011-2012, w.e.f. 1-3-2011. The manufacturers of recorded smart card have drawn attention to peculiar nature of their business, where the recording gets done in multiple premises like Regional Transport Authority s officers, small outlets etc. causing difficulties in premises-wise discharge of duty liability. They had accordingly requested the facility of obtaining registration for the premises from where billing is done for projects undertaken in a particular state or from where centralized accounting is done, such a facility is currently available to producers of coal and lignite falling under Chapter 27 having a centralized billing or accounting system in respect of coal produced by different mines (for payment of Clean Energy Cess). 3. On examination of their request it was found that the recorded smart card producers/manufacturers also have geographically scattered premises and face similar difficulties as these are also covered under a large number of jurisdictional Commissionerates. Considering that there is an increasing penetration of recorded smart cards proximity cards shifting form paper based operational environment to the smart card based one, the facility of centralized registration has been extended to these manufacturers also. Henceworth, manufacturing units, engaged in the manufacture of recorded smart cards falling under sub-heading 8523 and having a centralized billing or accounting system in respect of such goods manufactured by different manufacturing units, have the option of registering only the premises or office from where such centralized billing or accounting is done. 4. It may kindly be ensured that the changes are implemented in a smooth manner without causing any inconvenience to the taxpayers and other stakeholders. In case of any doubts or difficulties in implementation of the abovementioned changes, it is requested to bring it immediately either to my notice or to the notice of Shri Yogendra Garg, Director (TRU) (Tel. No. 011-23092236; e-mail : y.garg@nic.in). [F. No. 332/3/2011-TRU]