Q.3
What categories of persons are required to obtain registration with the Central Excise department?
A.3
Subject to specified conditions, generally the following categories of persons are required to get themselves registered with the Central Excise department: (i) Every manufacturer of dutiable excisable goods; (ii) First and second stage dealers or importers desiring to issue Cenvatable invoices; (iii) Persons holding bonded warehouses for storing non-duty paid goods; (iv) persons who obtain excisable goods for availing end-use based exemption.
Q.4
Is there any category of persons who are exempt from obtaining registration?
A.4
Yes. Subject to specified conditions, the following categories of persons need not obtain Central Excise registration. (i) Manufacturers of goods which are chargeable to nil rate of duty or are fully exempt; (ii) SSI manufacturers having annual turnover of below Rs.90 lakhs. Once their turnover touches Rs.90 lakhs, they should give the prescribed declaration to the Jurisdictional Superintendent of Central Excise; (iii) Job-workers of ready-made garments if the principal manufacturer undertakes to discharge the duty liability; (iv) Approved/licensed units in Export Processing Zones, Special Economic Zones and 100% Export Oriented Units.
Q.5
What is the procedure for obtaining registration?
A.5
Apply to the nearest Central Excise Division Office in Form A.1 along with a self attested copy of the PAN issued by the Income Tax Department. After post verification, a regular Registration certificate in form RC is normally issued immediately, as far as possible
CAclubindia
