CHANGE OF USE OF MACHINERY, Central Excise

[SURYAKANT MITHBAVKAR]

We have registered with C. Excise as manufacturer of Pharmaceuticals Machinery & Equipments falls under chapter 84. Our customer are using our machinery for filling and sealing of Pharma Products. However, we are now selling our same machinery to use filling and sealing of distillation production.

Please let us guide any changes to be made with excise registration.

Posts / Replies

[KASTURI SETHI]

Have you charged any amount for usage of machinery from your customers ? If so, the period of usage. If you want to sell now you will pay CE duty on transaction value, if your turnover is above 1.50 crore during the preceding year i.e. 2015-16. Registration is on-line. You will receive registration no.within two days from the date of application.

[surya narayana]

Dear Friend,

Since you have already registered to manufacture Pharmaceutical machinery under Central Excise, even in the event of improvisation in terms of multiple application on an equipment which was earlier limited to one or two applications, there is no requirement to amend the registration except, if you manufacture a different category of product other than the pharmaceutical machinery.

Further, the improvised multi application machine if sold now, obviously as stated y Shri. Kasturi Sethi ji, you have to pay duty on the transaction value ( may be higher value than the value of earlier machine having limited applications sold earlier)

Best Regards

Suryanarayana

[Ganeshan Kalyani]

Sir in my view central excise registration certificate is required to be amended optionally when, inter alia, new product is going to be manufactured. Bringing in machinery and removing machinery is not connected with amending excise certificate. This is expressed by Sri Surya Sir also. Thanks.

[Rajagopalan Ranganathan]

Sir,

If you have taken registration certificate for manufacturing machines falling under Chapter 84 of CETA, 1985 you need not amend your registration certificate. If the same falls under different sub-heading depending upon end use then you may request your Range officer to amend the registration certificate including the new sub-heading in the registration certificate. This can be done online.