Persons liable to register

In accordance with Rule 9 of Central Excise Rules, 2002, below mentioned persons are required to

obtain excise registration:

• Every manufacturer of dutiable goods

• First and second stage dealers desiring to issue Cenvatable invoices

• Persons holding warehouses for storing non‐duty paid goods

Persons not liable to register

• Persons who manufacture the excisable goods, which are chargeable to nil rate of excise duty or are

fully exempt from duty by a notification

• Small scale units availing the exemption based on value of clearances under a notification. However,

such units will be required to give a declaration once the value of their clearances crosses Rs.90 lakhs

for a financial year

• Persons manufacturing excisable goods by following the warehousing procedure under the Customs

Act, 1962 subject to certain conditions

• The person who carries on wholesale trade or deals in excisable goods (except first and second stage

dealer, as defined in Cenvat Credit Rules, 2004)

• Persons who use excisable goods for any purpose other.

Procedure of obtaining registration.

The application for registration is to be filed with the Superintendent of Central Excise having jurisdiction over the premises in respect whereof the registration is to be obtained. The following documents are to be submitted for obtaining the registration.

The application for registration in form R-I is either to be signed before the Superintendent of Central Excise or can be submitted duly attested and notarised by the notary public.

Grant of registration.

After receipt of application for registration, the jurisdictional Superintendent is to grant registration within 30 days of the receipt of the application. Even if the registration is not granted, it will be deemed to have been granted. The registration is in respect of premises and not a person.   

Stage of filing application for registration.

For the goods that attract Central Excise duty right from the beginning, the registration is to be applied for before the removal of the goods. These goods are not covered under Small-Scale Exemption notification. Even where a manufacture of goods eligible for Small-Scale exemption opts for availment of Modvat credit, the registration is to be applied for before the removal of the goods. 

Manufacturers of Cosmetics and Refrigeration goods are to apply for registration after crossing the clearances of Rs. 30 lakhs.

Manufacturers of other goods are to apply for registration when the clearances exceed Rs. 50 lakhs.   

Validity of registration certificate.   

A registration certificate is valid till the relevant unit is engaged in manufacturing of excisable goods. The registration certificate is not required to be renewed.  

Transferability of registration certificate.

Registration certificate is not transferable. When a registered person transfers his business to another person, the transferee has to obtain a fresh registration. 

Requirement of amendment in registration certificate.

 When a registered firm or a company or association of persons undergoes a change in Constitution, the jurisdictional Range Officer is to be intimated within 30 days of such a change for incorporation of this fact in the registration certificate.

In case a registered person desires to manufacture a new product, he is to get the product endorsed on his registration certificate.    

Requirement of exhibition of registration certificate.

Every registered person is required to exhibit the registration certificate or a certified copy thereof in a conspicuous part of the registered premises.

Whether 100% export oriented unit or unit in free trade zone is required to be registered.   

 A 100% Export Oriented Unit or a unit in Free Trade Zone licenced or appointed under the provisions of Customs Act, 1962, is deemed to be registered under the Central Excise law.   

Surrender of registration certificate

When the registered person ceases to carry out the operation for which he is registered, he is required to surrender his registration certificate immediately to the Range Officer.

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