There is one unit having tour over 20 Crores and they are doing Direct Exports of there components in Brass and Copper. they don't wont to register under central excise act, Please let me know whether they are liable for Central Excise Registration ? If no please provide the details rules for the same with details.
06 February 2013
If process amounts to manufacture or production of goods then they should registered under central excise department and pay the duty. For SSI unit upto the turnover of Rs. 1.5cr exemption is available.