Procedure for Registration

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 July 2010 Can anyone please tell me about the procedure for Registration in Excise.

Where I could find the the whole procedure in act or rules..

S. Banerjee

S. Banerjee (Expert)
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21 July 2010 Rule 9.Registration.-
(1)Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered:
Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 or rule 9 of the Central Excise (No.2) Rules, 2001 shall be deemed to be as valid as the registration made under this sub-rule for the purpose of these rules.
(2)The Board may by notification and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration.
(3)The registration under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board..

Notification No. 35/2001-C.E.(N.T.) Dated 26-06-2001
Condition, safeguards and procedures for registration of a person and exemptions in specified cases.- In exercise of powers conferred by rule 9 of the Central Excise (No.2) Rules, 2001, (hereinafter referred to as the said rules) the Central Board of Excise and Customs hereby specifies the conditions, safeguards and procedures for registration of a person under the said rules and exemptions from registration in specified cases: -
(1) Application for registration: Every person specified under sub-rule (1) of rule 9, unless exempted from doing 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 in the form specified in Annexure-1, Annexure-1A or Annexure-1B, as the case may be;

(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 Act, 1985 (1 of 1986), and has more than one premises requiring registration, he may obtain a single registration for all such premises, which fall within the jurisdiction of one Commissioner of Central Excise subject to condition that the such person, while making application in terms of clause (1) of this notification, declares the details of all such premises in the form specified in Annexure 1.

[Above proviso to clause 2 has been inserted vide Notification No.29/2003-CE(N.T.), Dt 1-04-2003]

2[Provided further that if such person manufactures Compressed Natural Gas falling under tariff item 2711 29 00 of the of First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and has more than one premises requiring registration, which fall within the jurisdiction of one Chief Commissioner of Central Excise, he may obtain a single registration for all such premises with any of the Commissioner of Central Excise falling within the jurisdiction of the said Chief Commissioner, by submitting the details of all such premises along with the application for registration, subject to the condition that prior intimation shall be given before starting any additional premises subsequent to obtaining such registration:
Provided also that if the assessee is registered under the existing provision, he may apply for fresh registration or file amendment to the registration as the case may be, in accordance with provisions of this notification]

(3) Registration Certificate and Number: Registration Certificate in the Form specified in Annexure-II containing registration number shall be granted within seven days of the receipt of the duly complete application.

(4) Transfer of Business: Where a registered person transfers his business to another person, the transferee shall get himself registered afresh.

(5) Change in the Constitution: Where a registered person is a firm or a company or association of persons, any change in the constitution of firm, company or association, shall be intimated to the jurisdictional Central Excise Officer within thirty days of such change.

(6) De-registration: Every registered person, who ceases to carry on the operation for which he is registered, shall de-register himself by making a declaration in the form specified in Annexure-III and depositing his registration certificate with the Superintendent of Central Excise.

(7) Revocation or suspension of registration: A registration certificate granted under this rule may be revoked or suspended by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, if the holder of such certificate or any person in his employment, is found to have committed breach of any of the provisions of the Act or the rules made thereunder or has been convicted of an offence under section 161, read with section 109 or with section 116 of the Indian Penal Code (45 of 1860).

Hope this will serve your purpose,
Thanks, S. Banerjee