Minutes of the Second Tariff-cum-General Conference of Collectors of North Zone Point No. 18 regarding availability of exemption under Notification No. 175/86 to SSI units who are not permanently registered - Regarding - Central Excise - 46/90-CX.8

Minutes of the Second Tariff-cum-General Conference of Collectors of North Zone Point No. 18 regarding availability of exemption under Notification No. 175/86 to SSI units who are not permanently registered - Regarding Circular No. 46/90-CX.8 Dated 11-7-1990 [From F. No. 264/18/90-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Minutes of the Second Tariff-cum-General Conference of Collectors of North Zone Point No. 18 regarding availability of exemption under Notification No. 175/86 to SSI units who are not permanently registered - Regarding. Attention is invited to minutes of Point No. 18 of the second North Zone Tariff Conference, held at Manali on 7th 8th of June, 1990. Doubts were raised whether : - (a) An assessee who was holding a provisional certificate but is denied permanent registration would still be entitled to exemption in terms of para 4(b) of Notification No. 175/86 and (b) Whether an assessee who has changed his factory premises under due intimation to both the Department and the Directorate of Industry, would become ineligible for benefit of exemption under Notification No. 175/86 on the ground that he has failed to obtain the endorsement of the address of new premises of the factory in the registration certificate. With regard to point No.(a), the Conference felt that a provisional registration with SSI Directorate was no registration. For purposes of Notification No. 175/86, dated 1-3-1986 as amended, an SSI unit was required to be permanently registered. It was therefore recommended by the conference that an assessee whose provisional registration certificate was not converted into a permanent one, would not be eligible for the benefit available under Notification No. 175/86. With regard to point No. (b), the Conference felt that in case of change of premises of a factory, a fresh registration must be insisted upon before the benefit of Notification No. 175/86 can be extended to the same. Benefit will not be automatically admissible on the basis of earlier certificate which is for different location of the factory. The conference also felt that in both types of cases mentioned above, the assessment should be kept provisional and finalised only after correct registration has been produced/obtained by the SSI unit. The recommendation of the Conference have been accepted by the Board. All pending cases may be decided accordingly. Trade Field Formation may be informed suitably.