Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g 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 with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rson, 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 Ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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.] .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 ***************************** Notes : 1. Has been inserted vide Notification No. 43/2008 dated 6/10/2008 CE (NT) 2. Corrected vide Corrigendum dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates