Amendments in the Central Excise Rules, 2002, registration application and certificate - Central Excise - Draft

Amendments in the Central Excise Rules, 2002, registration application and certificate DRAFT AMENDMENTS (To elicit response/Comments only) Disclaimer:- The draft amendment to rule 11(2) of the Central Excise Rules, 2002, instruction numbers 5 and 14 contained in the Annexure - I to CBEC's Central Excise Manual of Supplementary Instructions the format of the Registration Certificate issued to assessees has been put up only to elicit public response. No final decision has been taken by Government/ Board. Government/Board will proceed further in the matter only after due examination of the responses received. The draft amendments are underlined and shown in italicsResponses to the draft amendments may please be sent to Director (CX 6 8)/Under Secretary(CX-6) on fax 2309-2149/2309-2643, email: [email protected] by 31.12.2007 Central Excise Rules, 2002 Rule 11(2) - The invoice shall be serially numbered and shall contain the registration number, address of the concerned Central Excise division, name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon. Provided that in case of a proprietary concern or a business owned by HUF, the name of the proprietor or HUF, as the case may be, shall also be mentioned in the invoice. Proposed amendment in the instructions contained in the Annexure - I to CBEC's Central Excise Manual of Supplementary Instructions ANNEXURE -I Form A-1 [APPLICATION FOR CENTRAL EXCISE REGISTRATION] (see rule 9 of the Central Excise Rules, 2002) Instructions for filling up the Application Form for Registration (5) The name should be the name and style in which the Registrant is likely to carry out business from the premises seeking to be registered. Please do not mention any prefixes such as M/s, Mr., Sh., etc. In case of a proprietary concern or a business owned by HUF, the name of the proprietor or HUF, as the case may be, shall be indicated at serial no. 13 (see instruction no.14) (14) In the case of proprietary concern or business owned by a HUF, the name of the proprietor or HUF, as the case may be, shall be mentioned. In the case of a partnership firm, details of all partners are to be provided; in case of Registered/unregistered company, the details of its Chief Executive Officer /Chairman and Managing Director/Managing Director/ Chairman/ key Directors, as per relevance , are to be provided; in the case of Society, the details of its President, key Executive Members, are to be provided; in case of any other type of business, the details of key personnel engaged in management of the business are to be provided. If more names are to be provided the information shall be provided in respect of all in a separate sheet in the same manner. AMENDED FORMAT Form RC Central Excise Registration Certificate (Under rule 9 of the Central Excise Rules, 2002) This is to certify, subject to the conditions specified below, that M/s ................................................................... (name and style in which the Registrant is likely to carry out business) (in case of a proprietary concern or business owned by a HUF, the name of proprietor/HUF, as the case may be, shall also be indicated ) is/are registered for ...................................(type of business) at ................................................ (address of the business premises) on the basis of the application received in this office on .................. (date of receipt) Registration Number is: ................................................................ Signature of Deputy/Assistant Commissioner of Central Excise (With Name and official seal) Date: Place: Conditions 1. This Registration Certificate is valid only for the premises and purposes specified in the application 2. Registration certificate is not transferable. 3. No corrections in the certificate will be valid unless the request for any correction/change is applied for and the same is acknowledged. 4. This certificate shall remain valid till the Registrant carries on the activity for which it has been issued or surrenders it or till it is revoked or suspended. 5. The grant of this certificate shall be without prejudice to the rights of any other person (s) over the registered premises or purpose to which such person may be lawfully entitled.