REGISTRATION - Central Excise Practice Manual (OLD) - Central Excise

2. REGISTRATION 2.1 Persons requiring registration: The categories of persons requiring registration under Central Excise in terms of Rule 9 are as follows: (i) Every manufacturer of dutiable excisable goods. (ii) First and second stage dealers (including manufacturer's depots and importers) desiring to pass on the Cenvat credit to the buyers by issuing Cenvatable invoices. (iii) Persons holding warehouses for storing non-duty paid goods. (iv) Persons who obtain excisable goods for availing end-use based exemption. (v) Exporter-manufacturers under rebate/bond procedure; (vi) Export Oriented Units and EPZ units. 2.2 Exemption from registration: The following categories of persons are exempt from registration as per Notification No. 36/2001 CE (NT) dated 26-6-2001 issued under Rule 9. (i) Manufacturers of goods which are chargeable to nil rate of duty or fully exempted by any Notification subject to the condition that they file a Declaration with the Department. However, such Declaration need not be filed if value of clearances made in the preceeding financial year was below the specified exemption limit i.e. Rs. 90 lakhs or, in the case of a new factory or manufacturer, such value of clearances is estimated to remain less than Rs. 90 lakhs in the current financial year. (ii) Persons (except the persons who get certain textile items manufactured on job work) who get their goods manufactured by others. (iii) Persons manufacturing excisable goods under the Customs warehousing procedures, subject to certain conditions. (iv) persons who carry on wholesale trade or deals in excisable goods (The first stage and second stage dealers and depots of a registered manufacturer are required to obtain registration, only if the Cenvat credit on the excisable goods is intended to be passed on by them to the buyers). (v) persons who use excisable goods for any purpose other than for processing or manufacture of any goods availing the benefit of exemption extending concessional rate of duty. (vi) Approved/licensed units in Export Processing Zones, Special Economic Zones and 100% Export Oriented units which do not procure excisable goods from the domestic tariff area (DTA) or remove excisable goods to DTA. 2.3 Procedure for Registration: Before commencement of the production, the manufacturer is required to obtain registration by making an Application in Form A-1 in duplicate along with a self-attested copy of their PAN (Permanent Account Number issued by the Income Tax Department) to the jurisdictional Deputy/Assistant Commissioner of Central Excise. Based on the Application, the PAN based Registration Certificate would be issued. There is no fee for issue of the registration certificate. The Registration Number is required to be printed on the top of the Central Excise invoices, duty payment challans, PLA and other forms. 2.4 Validity of Registration: The Registration Certificate issued to the assessee is permanent and there is no need for renewal of the same. The certificate will remain in force unless the same is suspended or revoked by the appropriate authority in accordance with the provisions of the law or surrendered by the registrant concerned. ( Notification no. 35/2001-Central Excise (N.T.) dated 26 th June, 2001 ).