This notification specifies the conditions, safeguards and procedures for registration of a person and exemptions from registration in specified cases - 035/2001 - Central Excise - Non Tariff

This notification specifies the conditions, safeguards and procedures for registration of a person and exemptions from registration in specified cases 

 26^th June, 2001

Notification No.35/2001-Central Excise (N. T.)

(As amended By Notification No. 65/2001-CE (NT) dated 17-10-2001; 30/2002 dated 17-9-2002; 29/2003 dated 1-4-2003; 38/2003 dated 22-4-2003, 81/2003-CE (NT); dated 3-11-2003, and notification no. 16/2008 CE(NT) dated 4-3-2008)

In exercise of powers conferred by rule 9 of the Central Excise (No.2) Rules, 2001, (hereinafter referred to as the said rules) the Central Board of Excise and Customs hereby specifies the conditions, safeguards and procedures for registration of a person under the said rules and exemptions from registration in specified cases: -

(1) Application for registration : Every person specified under sub-rule (1) of rule 9, unless exempted from doing so by the Board under sub-rule (2) of rule 9, shall get himself registered with the jurisdictional Deputy or Assistant Commissioner of Central Excise by applying ³[in the form provided for registration in the website www.aces.gov.in] or Annexure-1A or Annexure-1B, as the case may be;

 ⁷[ Provided that a person engaged in manufacture of articles of jewellery or parts of articles of jewellery or both, falling under chapter heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), either through a job-worker or otherwise, may get himself registered by 31st day of July, 2016. ]

(2) Registration of different premises of the same registered person : If the person has more than one premises requiring registration, separate registration certificate shall be obtained for each of such premises.

Provided that if such person manufactures or carries on trade in goods falling under chapter 50, 51,52,53, 54, 55, 56, 57, 58, 59 60, 61, 62 or 63 of the of First Schedule to the Central Excise Tariff At, 1985 (1 of 1986), and has more than one premises requiring registration, he may obtain a single registration for all such premises, which fall within the jurisdiction of one Commissioner of Central Excise subject to condition that the such person, while making application in terms of clause (1) of this notification, declares the details of all such premises in the form specified in Annexure 1.

¹[Provided further that if such person manufactures Compressed Natural Gas falling under tariff item ²[2711] of the of First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and has more than one premises requiring registration, which fall within the jurisdiction of one Chief Commissioner of Central Excise, he may obtain a single registration for all such premises with any of the Commissioner of Central Excise falling within the jurisdiction of the said Chief Commissioner, by submitting the details of all such premises along with the application for registration, subject to the condition that prior intimation shall be given before starting any additional premises subsequent to obtaining such registration:

Provided also that if the assessee is registered under the existing provision, he may apply for fresh registration or file amendment to the registration as the case may be, in accordance with provisions of this notification.]

 ⁴[(3) Online filing of application: Application for registration or de-registration or amendment of the registration application shall be filed only online on the website www.aces.gov.in, in the forms provided in the website.

(4) PAN based Registration: (i) Applicant for registration shall mandatorily quote Permanent Account Number (PAN) of the proprietor or the legal entity being registered in the specified column in the application form. Government Departments are exempt from the requirement of quoting the PAN in their online application. Applicants other than Government Departments shall not be granted registration in the absence of PAN.

(ii) Existing temporary registrants, except Government Departments shall apply online for conversion of temporary registration to PAN based registration within three months from the date of publication of this notification, failing which the temporary registration shall stand cancelled:

Provided that if the applicant makes an application for extension of time beyond the period of three months, the jurisdictional authority on the basis of the reasons given by the applicant and upon hearing the applicant in person, grant further time of one month for migration to the PAN based registration:

Provided further that if the assessee makes an application beyond the period of three months, he shall be given an opportunity of being heard to represent his case and thereafter pass an order by the jurisdictional authority regarding cancellation or revival of the registration.

(5) (i) Applicant to quote e-mail address and mobile number: Applicant shall quote his e-mail address and mobile number in the requisite column of the application form for communication with the Department. Existing registrants who have not submitted information regarding e-mail address and mobile number shall submit an amendment application provided in the website www.aces.gov.in within three months from the date of publication of this notification.

(ii) Business Transaction Numbers : Business transaction numbers obtained from other Government departments or agencies such as Customs Registration No (BIN No), Import Export Code (IEC) Number, State Sales Tax /(VAT) Number, Central Sales Tax Number, Company Index Number (CIN), Service Tax Registration Number, which have been issued prior to the filing of Central Excise Registration application, shall be filled in the form and for the numbers subsequently obtained, the application shall be amended. Existing registrants who have not submitted information regarding Business Transaction Number shall submit an amendment application provided in the website www.aces.gov.in within three months from the date of publication of this notification.

(6) Registration Number and Certificate: Pending post-facto verification of premises and documents by the authorized Officers, registration application shall be approved by the Deputy Commissioner or Assistant Commissioner within two days of the receipt of duly completed online application form. A Registration Certificate containing registration number shall be issued online and a printed copy of the Registration Certificate which was issued online through the website www.aces.gov.in shall be adequate proof of registration and the signature of the issuing authority is not required on the said Registration Certificate.

(7) Submission of documents: The applicant shall tender self attested copies of the following documents at the time of verification of the premises:

(i) Plan of the factory premises;

(ii) Copy of the PAN Card of the proprietor or the legal entity registered;

(iii) Photograph and Proof of the identity of the applicant;

(iv) Documents to establish possession of the premises to be registered;

(v) Bank account details;

(vi) Memorandum or Articles of Association and List of Directors; and

(vii) Authorization by the Board of Directors or Partners or Proprietor for filing the application by a third party.

⁸[ Provided that in case of a manufacturer or principal manufacturer, as the case may be, of articles of jewellery or parts of articles of jewellery or both, falling under chapter heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), there shall be no requirement to submit plan of the factory premises, as provided under sub-clause (i). ]

(8) Physical verification: (i) The authorized officer shall verify the premises physically within seven days from the date of receipt of application through online. Where errors are noticed during the verification process or any clarification is required, the authorized Officer shall immediately intimate the same to the assessee for rectification of the error within fifteen days of the receipt of intimation failing which the registration shall stand cancelled. The assessee shall be given a reason opportunity to represent his case against the proposed cancellation, and if it is found that the reasons given by the assessee are reasonable, the authorized Officer shall not cancel the registration to the premises.

(ii) On the physical verification of the premises, if it is found to be non-existent, the registration shall stand cancelled. The assessee shall be given a reason opportunity to represent his case against the proposed cancellation, and if it is found that the reasons given by the assessee are reasonable, the authorized Officer shall not cancel the registration to the premises recording the complete and correct address.

⁵[(iii) Every manufacturing factory or premises engaged in the manufacture or production of articles of jewellery other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), shall be exempted from sub-clauses (i) and (ii) above.]

⁶[ (iv) Every manufacturing factory or premises engaged in the manufacture or production of goods falling under Chapters 61, 62 or 63 (except laminated jute bags falling under headings or tariff item 6305, 6309 00 00 or 6310) of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) bearing a brand name or sold under a brand name and having a retail sale price (RSP) of one thousand rupees and above, shall be exempted from sub-clauses (i) and (ii) above. ]

(9) Transfer of Business or acquisition of factory: Where a registered person transfers his business to another person, the transferee shall get himself registered afresh. Where an applicant has acquired an old factory from a Bank or a Financial Institution, he shall get himself registered afresh.

(10) Change in the Constitution: Where a registered person is a firm or a company or association of persons, then in the event of any change in the constitution of the firm leading to change in PAN, he shall get himself registered afresh. In other cases of change in constitution of business, where there is no change in PAN, the same shall be intimated to the jurisdictional Central Excise Officer within thirty days of such change by way of amendment to the registration details to be carried out online in website www.aces.gov.in and this will not result in any change in the registration number.

(11) De-registration: Every registered person, who ceases to carry on the business for which he is registered, shall de-register himself by making an online application in the website www.aces.gov.in, in the form specified in the website. Where there are no dues pending recovery from the assessee, application for de-registration shall be approved within thirty days from the date of filing of online declaration and the assessee shall be informed, accordingly.

(12) Cancellation of registration: A registration certificate granted under rule 9 may be cancelled after giving a reasonable opportunity to the assessee to represent his case against the proposed cancellation by the Deputy Commissioner or Assistant Commissioner of Central Excise, in any of the following situations, namely:-

(i) where on verification , the premises proposed to be registered is found to be non-existent;

(ii) where the assessee does not respond to request for rectification of error noticed during the verification of the premises within fifteen days of intimation;

(iii) where there is substantial mis-declaration in the application form; and

(iv) where the factory has closed and there are no dues pending against the assessee . ]

"Annexure - I

Form A-1

APPLICATION FOR CENTRAL EXCISE REGISTRATION

Annexure-1A 

Form A-2 

APPLICATION FORM FOR CENTRAL EXCISE REGISTRATION OF POWERLOOM
WEAVERS/HAND PROESSORS/ Dealers OF Yarns and Fabrics/
MANUFACTURERS OF READY MADE Garments* 

Annexure-1B

Form A-3

APPLIATION FORM FOR CENTRAL EXCISE REGISTRATION OF
MANUFACTURERS OF HAND ROLLED HEROOTS OF TOBACCO FALLING UNDER SUB-HEADING NO. 2402.00 OF CENTRAL EXCISE TARIFF ACT, 1985. 

Annexure II

Form RC

Central Excise Registration Certificate  

Annexure III

Surrender of Registration certificate

 

This notification shall come into fore on 1^st July, 2001.

 

F. No. 201/12/2001-X.6

(P.K. Sinha)

Under Secretary to the Government of India

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Notes :

1. Has been inserted vide Notification No. 43/2008 dated 6/10/2008 CE (NT)

2. Corrected vide Corrigendum dated 26//11/2008 before it was read as "2711 29 00"

3. Substituted vide Not. 07/2015 - Dated 28-2-2015, w.e.f. 01.03.2015, before it was read as, “in the form specified in Annexure-1”

4. Substituted vide Not. 07/2015 - Dated 28-2-2015, w.e.f. 01.03.2015, before it was read as,

“(3) Registration certificate and Number : Registration certificate in the Form specified in Annexure-II containing registration number shall be granted within seven days of the receipt of the duly complete application.

(4) Transfer of Business : Where a registered person transfers his business to another person, the transferee shall get himself registered afresh.

(5) Change in the constitution : Where a registered person is a firm or a company or association of persons, any change in the constitution of firm, company or association, shall be intimated to the jurisdictional Central Excise Officer within thirty days of such change.

(6) De-registration : Every registered person, who eases to carry on the operation for which he is registered, shall de-register himself by making a declaration in the form specified in Annexure-III and depositing his registration certificate with the Superintendent of Central Excise.

(7) Revocation or suspension of registration : A registration certificate granted under this rule may be revoked or suspended by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, if the holder of such certificate or any person in his employment, is found to have committed breach of any of the provisions of the At or the rules made thereunder or has been convicted of an offence under section 161, read with section 109 or with section 116 of the Indian Penal ode (45 of 1860).”

5. Inserted vide Not. 06/2016 - Dated 1-3-2016

6. Inserted  vide Not. 32/2016 - Dated 11-7-2016

7. Inserted vide not. 38/2016 - Dated 26-7-2016

8. Inserted vide not. 38/2016 - Dated 26-7-2016