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mehjabeen

mehjabeen (Querist)
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29 December 2011 who is required to register under excise laws????

CA Sanat Pyne

CA Sanat Pyne (Expert)
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29 December 2011 Any prescribed person who is engaged in-
(a) The production or manufacture or any process of production or manufacture of any specified goods included in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), or
(b) The wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any specified goods included in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),
shall get himself registered with the proper officer in such manner as may be prescribed