9911796707
TMI BlogCentral Excise Registration-new instructions regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... the process is time consuming. Finally, in view of the unique position of the small scale Match and Biri units the Board had to exclude such units from the purview of the 15 digit PAN based Registration Number as a temporary measure. This led to incomplete data base which adversely impacted the overall central excise computerisation process. 2. In this regard it is the view of the Board that in order to facilitate the assesses it is necessary that the central excise computerization should be completed on priority. One objective is to reduce the response time to the minimum so that all the requirements of the assessee are met without delay and he is free to concentrate on his business. In this direction it is observed that in so far as the Registration process is concerned, the assessee has invariably to make repeat visits to the Department, firstly for submission of the application and secondly for obtaining the Registration Certificate. It is the view that the Department should gear its systems in such manner that the Registration Certificate is granted on the same day, in fact the assessee should "walk away" with the Registration Certificate after submission of the Application. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into force from 1.10.2002. The salient features of the new Registration process are detailed as follows. 5.1. Important changes in the Registration procedure (i) The new Registration process shall be implemented in respect of all new registrants with effect from 1.10.2002. (ii) Application for Registration shall be submitted to the jurisdictional Divisional Office and Registration shall be done at Divisions instead of Ranges. (iii) Registration Certificate shall be issued under the signature of the Divisional Officer i.e. Deputy/Assistant Commissioner. (iv) Registration Process would be carried out on computer through system called System for Allotment of Central Excise Registration (SACER) by feeding the 493/59/99-CX.6 into Central Server accessing http://sermon.nic.in/sacer.html which shall automatically generate 15-digit PAN based Registration Number or a Temporary Registration Number in case registrant does not have PAN. (v) Registration of EOUs and EPZ units which have inter-linkage with domestic economy through procurement and/or sale of goods will be done on identical pattern as in case of other Central Excise assesses with few changes. This is being introduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information regarding constitution of assessee, property holding rights (like ownership, lease etc.), estimated investment in land, plant and machinery, assesseeís banks account numbers and identifier numbers issued by other Government agencies (Customs, DGFT, Sales Tax etc.). iv) Fields like "Name of the Registrantí, addresses, telephone number, fax, boundaries of premises to be registered, major excisable goods to be manufactured etc. have been modified keeping in mind the systems requirement. v) In cases of Proprietorship concerns or those having no authorised persons the details of the Registrant have been added to the relevant field. vi) The name of the Registrant/authorised person figures in the Declaration annexed to the Application Form. In case of any change it would be necessary to obtain another Declaration reflecting the change and its effective date. vii) Changes have been made in the format for grant of acknowledgement of the Application, which is to be given in the event the Registration Certificate is not delivered on the spot at the time of the receipt of the Application Form. viii) Separate Document Locator Code has been dispensed with since the new Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber is : TEMPXXXXXX XM001 (for Manufacturer) TEMPXXXXXX XD001 (for Dealer) 5.4 Procedure for application for Central Excise Registration and grant of Registration Certificate (i) With effect from 1.10.2002 every person requiring Registration with the Central Excise (except EOUs and EPZ units located in Port Towns) shall apply in the proper Form, complete in all respects, in duplicate along with a self-attested copy of PAN (letter/card issued by the Income Tax Department), to the Jurisdictional Deputy/Assistant Commissioner of Central Excise. The instructions relating to filling up of Application for Registration may be gone through carefully before filling up the Form. The Divisional/Range officers shall provide necessary support to the assessee, as may be required for completing the Form. (ii) On receipt of Application the nominated officer (Inspector) shall scrutinize the same and if found in order it shall be fed in the Divisional Office into the SACER by accessing the website http://sermon.nic.in/sacer.html. In this regard, Directorate of Systems will circulate a manual on SACER, a soft copy of which is also available on the site itself, which will detail the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistrant. 5.5 Procedure for application for Central Excise Registration and allotment of Registration Number for EOUs and EPZ units (i) EOUs and EPZ units which have inter-linkage with domestic tariff area through procurement and/or sale of goods are required to obtain Registration with effect from 1.10.2002. Other EOUs and EPZ units would continue to be treated as deemed registered with the Central Excise authorities. (ii) EOUs within the Municipal limits of port-cities/towns are administratively under the officers of Customs who have been designated as Officers of Central Excise for purpose of legal requirements under Central Excise provisions. Accordingly, the EOUs in port-cities/towns shall file their Application Form for Central Excise Registration with the concerned Deputy/Assistant Commissioner of Customs. It is the responsibility of the Deputy/Assistant Commissioners to have the data entered into SACER and to issue the Registration Certificate by following the procedure described supra. (iv) EOUs located in other than port towns/cities are administratively under the Central Excise Commissionerates. Hence, it shall be the responsibility of the jurisdictional Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oid repeat visit to the unit. Hence, it is envisaged that in case of EOUs there would be no necessity of post facto verification. (iv) If the EOU is exempt from obtaining the Customs private bonded warehouse licence but requires Central Excise Registration then post verification may be done as envisaged in (i) above. (v) No verification is required to be done in respect of EPZ units requiring Central Excise Registration. 5.7 Records (i) Divisional Office or the Office of the Deputy/Assistant Commissioner of Customs, as the case may be, shall maintain a suitable record of the action taken on receipt of Application for Registration which is incomplete or not in order. (ii) Divisional Office will maintain a record of Verification reports received from the Range Office along with the Original copy of the Application Form. Office of Deputy/Assistant Commissioner of Customs will maintain similar record. (iii) Range Office will maintain suitable record of Registration granted including details of the Application Form and the Registration Certificate. (iv) Records at Divisional Office/Office of Deputy/Assistant Commissioner of Customs and Range Office shall specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Temporary 15 digit Registration Number it would be necessary to keep a close watch on such numbers in order to convert them at the earliest to 15 digit PAN based Registration Number. (ii) When an Application Form is received without a PAN but the copy of the PAN application form is enclosed the Divisional Office will take up the matter with the concerned Commissioner of Income Tax for grant of PAN. In case of delay in grant of PAN follow up can be done at progressively higher levels viz. Joint/Additional Commissioners/Commissioner till grant of PAN. Once the PAN is granted and entered on the SACER site, the system will automatically generate the 15 digit PAN Based Registration Number while deleting the Temporary Number. (iii) When an Application Form is received without a PAN and the registrant has also not applied for the PAN, assessee will be suitably advised to obtain PAN. If possible a copy of the PAN application form may also be made available to the assessee. (iv) A monthly report of Temporary Numbers will be generated and steps taken to convert them at the earliest to 15 digit PAN based Registration Number. It shall be the responsibility of the Divisional Officer/ ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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