Central Excise Act, 1994

APPLIED TAXATION – MBA 2nd SEM

CAREER POINT UNIVERSITY

KOTA (Raj.)

“An Overview of CENTRAL EXCISE DUTY, 1944”

APPLIED TAXATION

Submitted To- Submitted By-CA MANOJ KUMAR YADAV Ashim Roy

(Asst. Prof. of School (K13226)

Of Commerce and MGMT)

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ACKNOLODGEMENT

We would like to express our special thanks of gratitude to our teacher CA

MANOJ YADAV SIR as well as our HOD Mr. Ashish Suri Sir who gave us the

golden opportunity to do this wonderful project on the topic “A REPORT ON

CENTRAL EXCISE DUTY, 1944”, which also helped us in doing a lot of Research

and we came to know about so many new things. We are really thankful to them.

Secondly we would also like to thank our parents and friends who helped us a lot in

finishing this project within the limited time.

We are also making this Assignment not only for marks but also to increase our

knowledge.

THANKS AGAIN TO ALL WHO HELPED US.

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CONTEXT:

INTRODUCTION TO TAX PG. 04

INTRODUCTION TO CENTRAL EXCISE ACT, 1944 PG. 05

BRIEF HISTORY & DEVELOPMENT PG. 06

ADMINISTRATION OF CENTRAL EXCISE ACT PG. 07

NATURE OF EXCISE DUTY PG. 07

TAX PAYERS' ASSISTENCE & RESPONSIVENESS PG. 09

ASSESSE & ASSESSMENT PG. 10

TYPES OF EXCISE DUTY PG. 11

GOODS PG. 12

MANUFACTURE PG. 14

REGISTRATION PG. 15

PROCEDURE

FILLING

VALIDITY

CANCELLATION & SUSPENSION

NEW EXCISE CONTROL CODE (E.C.C) PG. 22

CENTRAL EXCISE – FORMS, RETURNS & CHALLAN PG. 26

LIST OF DOCUMENTS REQUIRED FOR REGISTRATION PG. 33

PROCEDURE OF OBTAINING REGISTRATION PG. 34

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INTRODUCTION TO TAX:

Government needs funds for various purposes like maintenance of law & other order, defence,

social/ health services etc. Government obtains funds from various sources, out of which one main

source is Taxation. Justice Holmes of US Supreme Court has long ago rightly said that “Tax is the

price, which we pay for a civilized Society”.

Taxes are conventionally broadly classified as Direct Taxes & Indirect taxes. Direct taxes are

those, which the taxpayer pays directly from his Income/Wealth/Estate etc. Indirect taxes that the

taxpayer pays indirectly while purchasing goods & commodities, paying for the services etc. In case of

indirect taxes one person pays them but he recovers the same from another person. Thus the person

who actually bears the tax burden (the ultimate consumer) pays it indirectly through some other

person, who practically, merely acts as collecting agent. Broadly speaking, direct taxes are those,

which paid after the income reaches in the hands of tax payer. Important Direct taxes are Income Tax,

Gift Tax & Wealth Tax. Import Indirect taxes are Central Excise (Duty on manufacture), Customs

(Duty on Imports & Exports), Central Sales Tax (CST) & Service Tax.

As tax payers does not feel a direct pinch while paying indirect taxes, resistance to indirect

taxes is much less compared to resistance of direct taxes. Manufacturers/ Dealer psychology also

favours indirect taxes because they feel that they only collect the tax & not pay the tax. Indirect taxes

are easier to collect & tax evasion is comparatively less in Indirect taxes. The manufacturer/ trader

who collects the taxes in his invoice and pays it to the govt., has a psychological feeling that he is only

collecting the taxes and is not paying out of his own pocket (though this feeling may not be always

correct). It has been observed that top management takes very keen interest in direct tax matters, while

matters relating to Indirect taxes are usually handled by lower management, though revenue

implications are much higher in Indirect Taxes.

Government can judiciously use the Indirect taxes to support development in desirable areas,

while discouraging it in others e.g. reducing tax on goods manufactured in tiny or small scale units,

lowering taxes in backward areas etc. In the basic scheme of taxation in India, it is envisaged that

Central Government will get tax revenue from Income Tax (except on Agricultural Income),

Excise (except on alcoholic drinks) & Customs.

State Government will get tax revenue from sales tax excise on liquor & tax on Agricultural

Income.

Municipalities will get tax revenue from Octroi & House Property Tax.

Income Tax, Central Excise & Customs are administered by Central Government. As regards

Sales Tax, Central Sales Tax is levied by Central Government while State Sales Tax is levied by

Individual State Governments. Though Central Government levied the central Sales Tax, it is

administered by State Governments & tax collected in each state is retained by that state Government

itself.

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INTRODUCTION TO CENTRAL EXCISE ACT, 1944:

Central excise tax is indirect tax imposed by government on excisable goods which are produced

within India. It is a major source of revenue for the government. It is a tax levied on the production of

goods and not upon the sale of goods. These good should be excisable i.e. only those goods excise

duty is charged which comes under the regime Excise Duty. It is to be noted that excise duty is levied

on excisable goods. Excisable goods are goods which are specified in the first or second schedule of

Central Excise Tariff Act, 1985. Goods can be categorized as non-excisable in following situation:

1. If goods are immoveable.

2. If goods are non-marketable.

3. If goods are not produced/manufactured in India.

4. Any goods not specified in the first or second schedule to Central Excise & Tariff Act (CETA),

1985.

Central Excise forms the major source of revenue for the government. The taxable event under the

Central Excise law is ‘manufacture’ and the liability of Central Excise duty arises as soon as the goods

are manufactured and is unrelated to weather the goods are sold or not. Various types of excise duty

are as follows:

Basic Duty (CENVAT)

Special Duty

Additional Duty

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BRIEF HISTORY & DEVELOPMENT:

Central Excise duty is an indirect tax levied on goods manufactured in India. The tax is

administered by the Central Government under the authority of Entry 84 of the Union List

under Seventh Schedule read with Article 226 of the Constitution of India.

The Central Excise duty is levied in terms of the Central Excise Act, 1944 and the rates of duty,

ad valorem or specific, are prescribed under the Schedule I and II of the Central Excise Tariff

Act, 1985. The taxable event under the Central Excise law is ‘manufacture’ and the liability of

Central Excise duty arises as soon as the goods are manufactured. The Central Excise Officers

are also entrusted to collect other types of duties levied under Additional Duties (Goods of

Special Importance) Act, Additional Duties (Textiles and Textiles Articles) Act, and Cess etc.

Till 1969, there was physical control system wherein each clearance of manufactured from the

factory was done under the supervision of the Central Excise Officers. Introduction of Self-

Removal procedure was a watershed in the excise procedures. Now, the assesses were allowed

to quantify the duty on the basis of approved classification list and the price list and clear the

goods on payment of appropriate duty.

In 1994, the gate pass system gave way to the invoice-based system, and all clearances are now

affected on manufacturer’s own invoice. Another major change was brought about in 1996,

when the Self-Assessment system was introduced. This system is continuing today also. The

assesse himself assesses his Tax Return and the Department scrutinises it or conducts selective

audit to ascertain correctness of the duty payment. Even the classification and value of the

goods have to be merely declared by the assesse instead of obtaining approval of the same from

the Department.

In 2000, the fortnightly payment of duty system was introduced for all commodities, an

extension of the monthly payment of duty system introduced the previous year for Small Scale

Industries.

In 2001, new Central Excise Rules, 2001 have replaced the Central Excise Rules, 1944 with

effect from 1st July, 2001. With the introduction of the new rules several changes have been

effected in the procedures. The new procedures are simplified. There are less numbers of rules,

only 32 as compared to 234 earlier. Classification declaration and Price declarations have also

been dispensed with, the CENVAT Declaration having been earlier dispensed with in 2000

itself.

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ADMINISTRATION OF CENTRAL EXCISE:

The Central Excise law is administered by the Central Board of Excise and Customs (CBEC or

Board) through its field offices, the Central Excise Commissionerates. For this purpose, the country is

divided into 10 Zones and a Chief Commissioner of Central Excise heads each Zone. There are total

61 Commissionerates in these Zones headed by Commissioner of Central Excise. Divisions and

Ranges are the subsequent formations, headed by Deputy/Assistant Commissioners of Central Excise

and Superintendents of Central Excise, respectively.

For enforcing the central excise law and collection of Central Excise duty the following types

of procedures are being followed by the Central Excise Department:

1. Physical Control – Applicable to cigarettes only. Here assessment precedes clearance which

takes place under the supervision of Central Excise officers;

2. Self-Removal Procedure – Applicable to all other goods produced or manufactured within the

country. Under this system, the assesse himself determines the duty liability on the goods and

clears the goods.

NATURE OF EXCISE DUTY:

Indian Constitution has given powers to Central Govt. and State Govt. to levy various taxes &

duties. Powers of Central & State Govt. are enlisted in 7th Schedule to our constitution. Entry No.84 of

list I of 7th Schedule to the Constitution read as follows:

Duties of excise on tobacco & other goods manufactured or produced in India, except alcoholic

liquors for human consumption, opium, narcotics, but including medical & toilet preparations

containing alcohol, opium or narcotics.

Basis Conditions of Excise Liability:- Section3 of Central Excise Act (often called the

Charging Section ) states that there shall be levied and collected in such manner as may be prescribed

duties on all excisable goods (excluding goods produced or manufactured in Special Economic Zones),

which are produced or manufactured in India.

The duty is on Goods.

The goods must be excisable.

The goods must be manufactured or produced.

Such manufacture or production must be in India.

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NOTE: Unless all of these conditions are satisfied, Central Excise Duty cannot be levied.

Goods manufactured in SEZ are Excluded Excisable Goods- As per section 3(1) of CENTRAL

EXCISE ACT goods manufactured or produced in SEZ are excisable goods, but no duty is

chargeable. They are termed as excluded excisable goods.

Meaning of word levy –

Section 3 uses the words levy and collection. Article 265 of Constitution also uses the same

words. Levy means imposition of tax. Once a tax or duty is imposed, it has to be quantified

(assessed) and then collected. Once a duty is levied it has to be collected. [Otherwise, what

is the point in imposing the duty, if it is not to be collected].

It cannot be collected unless the duty is quantified (assessed). Hence, normally, levy should

cover imposition, collection & assessment. However, constitution specially uses the words

levy and collection. Hence, it has been held that the term levy includes both impositions of

tax as well as assessment.

However, it does not include collection as Article 265 of Constitution makes a distinction

between levy and collection. Thus, duty is levied as soon as taxable event occurs, but

collection can take place any time- before, at the time or even after the taxable event.

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TAX PAYERS' ASSISTENCE & RESPONSIVENESS:

The CBEC have issued instructions from time to time for rendering assistance to the taxpayers

in the Commissionerates of Central Excise and Divisional Offices. These offices are duty bound to

provide necessary guidance to the public in all matters concerning Central Excise Law, procedure,

tariff and exemptions etc.

The Commissioners of Central Excise are required to post knowledgeable officers of

appropriate rank, senior Inspector or Superintendent to be in-charge of "Tax-payers' Assistance Unit"

in each Commissionerate and Divisional headquarter. The officer will have easy access to the

Deputy/Assistant Commissioners, Additional/Joint Commissioners and Commissioner to seek their

advice and guidance on the spot in case of genuine doubts.

The "Tax-payers' Assistance Unit" in addition to rendering advice to the assesses, should also

help them in meeting the officer concerned for necessary guidance, and clarification, where required.

In order to have a responsive tax administration, the Board has decided that all intimations,

declarations and queries received from the Members of trade and industry should be replied to in a

time bound manner and with a sense of responsibility and accountability. In order to achieve this, the

following directions have been issued to the Central Excise field formations:

1. All declarations, intimations, etc. when send by FAX, e-mail, by post or by Courier shall be

accepted by the field formations.

2. Appointments should be given on e-mail on request from the trade;

3. All queries by e-mail should be accepted and the replies sent by e-mail;

4. Any query received from the trade must be answered within a maximum of four weeks from

the date of receipt

5. To make e-mail an effective mode of communication between the Department and the public,

e-mail connectivity should be provided to all offices in the field formations and properly

maintained and wide publicity of the e-mail address should also be given.

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ASSESSE & ASSESSMENT:

Assessment means determining the tax liability. Duty is paid by the manufacturer on his own while

clearing goods from the factory/warehouse, on self-assessment. The assesse himself has to determine

classification and valuation of goods and pay duty accordingly.

Who is assesse - Rule 2 (C) of Central Excise is basically an invoice based self-assessment, except in

case of cigarettes. Rule 6 of Central Excise Rules [earlier rule 173F] states that the assesse shall

himself assess the duty payable on excisable goods, provided that in case of cigarettes, the

superintendent or Inspector of Central Excise shall assess the duty payable before removal of goods.

The assesse has to submit monthly return in ER-1/ER-2/ER-3 form. The return has to be along with

Self-Assessment Memorandum, where Assesse declares that a) the particulars in ER-1/ ER-2/ ER-3

return are correctly stated. b) Duty has been assessed as per provisions of section 4 or section 4A of

CEA (c) TR-6 challan by which duty has been paid are genuine.

Taxable Event for Excise Duty:- It was observed that Excise duty is not directly on the goods

but manufacture thereof Though both excise duty and Sales Tax are levied with 19 reference to goods,

the two are very different imposts. In one case, the imposition is on the act of manufacture or

production, while in the other it is on act of Sale.

Person liable to pay excise duty: - Once duty liability is fixed, the duty can be collected from

a person at the time and place found administratively most convenient for collection. In was held that

duty can be collected from those who are neither producers nor manufacture but can be collected at

later stage.

Duty Liability in case of Manufactured Goods Rules 4(1) of Central Excise Rules makes it

clear that excise duty is payable by the manufacture or producer of excisable goods. In case where

goods are allowed to be stores the goods. Rule 4(1) makes it clear that duty is payable by person who

produces or manufactures excisable goods. Duty liability in case of Goods stored in Warehouse Rule

20 of CE Rules permits warehousing of certain goods in warehouses without payment of duty. In such

cases, the duty liability is on the person who stores the goods.

Duty liability even when goods not sold or free replacement given during warranty period.

Duty is payable even when

(a) Goods are used within the factory.

(b) Goods are captively consumed within factory for further manufacture.

(c) Goods are given as free replacement.

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Duty payable when an assesse is liable to pay sales tax and the question whether he has

collected it from consumer or not is of no consequence. His liability is by virtue of being an assesse

under the act. Excise duty should be considered as a manufacturing expense and should be considered

as an element of cost for inventory valuation, like other manufacturing expenses. Excise duty cannot

be treated as a period Cost.

TYPES OF EXCISE DUTY:

There are three different types of central excise duties which exist in India which are as

follows:

Basic - Excise Duty, imposed under section 3 of the 'Central Excises and Salt Act' of 1944 on all

excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule

to the Central Excise tariff Act, 1985, falls under the category of basic excise duty in India.

Additional - Section 3 of the 'Additional Duties of Excise Act' of 1957 permits the charge and

collection of excise duty in respect of the goods as listed in the schedule of this act. This tax is shared

between the central and state governments and charged instead of sales tax.

Special - According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all

excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises

and Salt Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise

Duty shall or shall not be charged, and eventually collected during the relevant financial year.

Goods which are excisable - The term 'excisable goods' means the goods which are specified in

the first schedule and the second schedule to the Central Excise Tariff Act, 1985, as being subject to a

duty of excise and includes salt.

Liability to pay excise duty - The liability to pay tax excise duty is always on the manufacturer

or producer of goods. There are three types of parties who can be considered as manufacturers:

Those who personally manufacture the goods in question.

Those who get the goods manufactured by employing hired labour.

Those who get the goods manufactured by other parties.

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Goods:

The word goods have not been defined under the Central Excise Act. Article 366 (12) of the

Constitution defines goods as goods includes all materials, commodities and articles. As per judicial

interpretation, for purpose of levy of Excise Duty, an article must satisfy two requirements to be goods

i.e.

Goods must be movable.

Goods must be Marketable.

What are Goods:

Some examples will clarify the legal position Gases, Stream are goods as it is a tangible

property. It is marketable. Under the Excise Act, Stream is goods as it can be weighted, measured &

marketed. In case of Electrical energy, generation or production coincides almost instantaneously with

its consumption. Sale, Supply and consumption takes place without any hiatus. Electricity is movable

property though it is not tangible. Drawing, Designs etc. are Goods drawing & designs relating to

machinery or technology are goods even if payment is made for technical advice or information

technology, which is intangible asset. Information transferred by e-mail is not goods as no movement

of movable property is involved. Intermediate Goods will be goods if these are marketable, even if

they are consumed within the factory of manufacture. Machinery will be goods if it is in marketable

condition at the time of removal from factory of manufacture, even if subsequently, it is to be fastened

to earth.

Excisable Goods:

Goods excisable even if exempt from Duty Excisable goods do not become non-excisable goods

merely because they are exempt from duty by an exemption notification.

Dutiable & NON-Dutiable Goods Excisable goods are all those goods specified in the

Central Excise Tariff Act, 1985. Excisable goods may be dutiable or non-dutiable. Dutiable

goods are those goods which attract duty as per the Tariff. Non-dutiable goods are

excisable goods on which no duty is payable, either because of Nil rate of duty because of

exemption. Thus all dutiable goods are excisable goods but all excisable goods need not be

dutiable goods. Even where goods are non-dutiable, excise provisions are applicable, even

if no duty is payable.

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Goods not included in CETA are non-excisable goods some goods like wheat, rice,

Flowers, horses, Soya beans etc. are not mentioned in Central Excise Tariff at all and hence

they are non-excisable goods. Similarly waste and scrap will be excisable goods only if

specifically mentioned in CETA.

Meaning of goods on which appropriate duty has been paid if an exemption notification

uses the words on which appropriate duty has already been paid, it means that on which

excise duty has, as a matter of fact been paid and has been paid at appropriate correct rate.

Thus it cannot cover goods on which in fact, no duty has been paid.

Goods manufactured in SEZ are excluded excisable goods As per section3 (1) of CE

Act, duty is liveable on all excisable goods (except goods manufactured or produced in

Special Economic Zone).

Goods are duty paid even if Cenvat availed on those goods It has been held that inputs

do not cease to be duty paid even if Cenvat Credit is taken on such inputs, i.e. the inputs do

not become non-duty paid, even if Cenvat Credit is taken.

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Manufacture

Section2 (h) Manufacture includes any process (I)Incidental or ancillary to the completion of

manufactured product or (ii) which is specified in relation to any goods in the Section or Chapter notes

of the 1st schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture or (iii) Which in

relation to goods specified in 3rd schedule to the CEA, involves packing or repacking of such goods in

a unit container or labelling or re-labelling of containers or declaration or alteration of retail sale price

or any other treatment to render the product marketable to consumer, and the word manufacture shall

be understood accordingly and shall include not only a person who employs hired labour in the

production or manufacture of excisable goods but also any person who engages in their production or

manufacture on his own account.

Identity of Original Article should be lost commonly, manufacture is end result of one or

more processes and when the change occurs to a point where commercially it can be identified

as a new separate article, manufacture is said to have taken place.

Assembly can be manufacture Assembly of various parts and components may amount to

manufacture if new product emerges, which is movable and marketable.

What is not a Manufacture?

Affixing sticker of manufacturer etc. on imported goods is not manufacture.

Changing colour of an article is not manufacture.

Changing and repairs of old Ornaments is not manufacture.

Conversion into different variety is not manufacture.

Conversion of round bar to bright bar is not manufacture.

Cutting and polishing of granite Stones amount to manufacture.

Cutting and polishing of raw & uncut diamond which yield polished diamond is not

manufacture as polished diamond is not a new article or thing.

New model from old machine is not manufacture.

Repairing, reconditioning, re-making or re-processing will not amount to manufacture if no

new product emerges even if some parts are inter-changed.

Testing, inspection and packing of items manufactured by others is not.

Upgradation / modification and Purification are not manufacture.

Diesel bus to CNG bus conversion is not manufacture.

Dilution of duty paid product by adding water is not manufacture, even if different item having

different concentration is given different name.

Printing of colour & logo done on glass bottle does not amount to manufacture.Page | 14


REGISTRATION:

Introduction :

For the administration of the Central Excise Act, 1944 and the Central Excise (No.2) Rules, 2001

(hereinafter referred to as the ‘said Rules’) manufacturers’ of excisable goods or any person who deals

with excisable goods, with some exceptions, are required to get the premises registered with the

Central Excise Department before commencing business.

Persons requiring registration :

In accordance with Rule 9 of the said Rules and Notifications issued under rules 18 and 19 of the

said Rules, as the case may be, the following category of persons are required to register with

jurisdictional Central Excise Officer in the Range office having jurisdiction over his place of

business/factory:

Every manufacturer of excisable goods (including Central/State Government

undertakings or undertakings owned or controlled by autonomous corporations) on

which excise duty is leviable .

Persons who desire to issue CENVATABLE invoices under the provisions of the

CENVAT Credit Rules, 2001.

Persons holding private warehouses.

Persons who obtain excisable goods for availing end-use based exemption notification.

Exporters manufacturing or processing export goods by using duty paid inputs and

intending to claim rebate of such duty or by using inputs received without payment of

duty and exporting the finished export goods.

Separate registration is required in respect of separate premises except in cases where two or

more premises are actually part of the same factory (where processes are interlinked), but are

segregated by public road, canal or railway-line. The fact that the two premises are part of the same

factory will be decided by the Commissioner of Central Excise based on factors, such as:

Interlinked process – product manufactured/produced in one premise are substantially

used in other premises for manufacture of final products.

Large number of raw materials are common and received/proposed to be received

commonly for both/all the premises

Common electricity supplies.

There is common labour /work force

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Common administration/ works management.

Common sales tax registration and assessment

Common Income Tax assessment

Any other factor as may be indicative of inter-linkage of the manufacturing processes.

This is neither an exhaustive list of indicators nor each indicator is necessarily in each

case. The Commissioner has to decide the issued from case to case.

Separate Registration is required for each depot, godown etc. in respect of persons issuing

Cenvat invoices. However, in the case liquid and gaseous products, availability of godown should not

be insisted upon.

Registration Certificate may be granted to minors provided they have legal guardian’s i.e. natural

guardians or guardians appointed by the Court, as the case may be, to conduct business on their behalf.

Exemption from Registration :

The Central Board of Excise and Customs (CBEC), by Notification No. 36/2001-CE (NT)

dt.26.6.2001, have exempted specified categories of persons/premises from obtaining registration, as

follows:

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 slab exemption based on value of clearances under a

notification. However, such units will be required to give a declaration (Annexure-1)

once the value of their clearances touches Rs.90 lakhs.

In respect of ready-made garments, the job-worker need not get registered if the

principal manufacturer undertakes to discharge the duty liability.

Persons manufacturing excisable goods by following the warehousing procedure under

the Customs Act, 1962 subject to the following conditions:

o the said excisable goods and any intermediary or by-product including the waste

and refuse arising during the process of manufacture of the said goods under the

Customs Bond are either destroyed or exported out of the country to the

satisfaction of the Assistant Commissioner of Customs or the Deputy

Commissioner of Customs, in-charge of the Customs Bonded Warehouse;

o the manufacturer shall file a declaration in the specified form annexed hereto in

triplicate for claiming exemption under this notification;

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o No drawback or rebate of duty of excise paid on the raw materials or

components used in the manufacture of the said goods, shall be admissible.

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

second stage dealer, as defined in Cenvat Credit Rules, 2001).

A Hundred per cent Export Oriented Undertaking, or a unit in Free Trade Zone or

Special Economic Zone licensed or appointed, as the case may be, under the provisions

of the Customs Act, 1962.

Persons who use excisable goods for any purpose other than for processing or

manufacture of goods availing benefit of concessional duty exemption notification.

Application for Registration :

Under authority of Section 6 of the Central Excise Act, 1944 read with rule 9 of the said Rules,

the CBEC has prescribed the format for Application as well as Registration Certificate. The

application has to be made to the jurisdictional Central Excise Officer.

The application for registration should be signed by:

The applicant or by his authorised agent having general power of attorney. The Range

Officer shall have power to call the original documents to verify ‘power of attorney’.

Such document shall not be retained by the Range Officer but be returned immediately

after verification.

In case of unregistered partnership firms, by all partners.

In case of registered partnerships, by the managing partner or other partner so

authorised in the Partnership Deed.

When a manufacturer who is exempt from the registration is required to file a declaration, the same

will be filed with the Assistant Commissioner of the jurisdictional Central Excise Division.

Filing of Declaration in lieu of registration :

The manufacturers who are exempted from the operation of Rule 9 by virtue of Notification no.

36/2001-Central Excise (NT) dt.26/6/2001 have to file a declaration with the Assistant Commissioner

of the respective Divisions. Such declarations received from the assessee will have to be filed

separately, tariff head-wise in the Divisional office. The details should be entered in the register to be

maintained in the Divisional office in the enclosed proforma. Genuine delay in filing the required

declaration need not be viewed seriously and the assessee may be allowed to enjoy the exemption from

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the operation of Rule 9 as well as from the payment of duty provided the conditions stipulated in the

respective exemption Notifications have been duly fulfilled.

Procedure of Issue of Registration Certificate :

Before starting production of excisable goods or dealership for the purpose of issuing invoices to

pass cenvat credit registration should be obtained;

Registration is provided at free of cost;

Separate registration is required in respect of separate premises (factory, depot, godowns etc.,)

except where two or more premises are actually part of the same factory (where processes are

inter linked) but are segregated by public road, canal or railway line;

in case of textiles, a single registration will be enough;

several manufacturers owing machinery such as power looms under a common shall shed or in

common premises will be treated as a separate factory each for their respective machinery and

there will be no clubbing of their productions/clearances;

The application form shall be submitted in duplicate to the jurisdictional Deputy/Asst.

Commissioner of Central Excise. The prescribed form is as follows:

o Form A1 - All persons except certain textile processors/cheroot manufacturers;

o Form A2 - Power look weavers/Hand processors/dealers of yarn and fabrics and

manufacturers of readymade garments;

o Form A3 - Manufacturers of hand rolled cheroots of tobacco falling under sub-heading

2402.00 of Central Excise Tariff.

An attested copy of Permanent Account Number (PAN) allotted by Income Tax Department

should be enclosed with the application;

The computer generated Registration Certificate based on 15 digit permanent account number

in Form RC is handed over either immediately or within seven days;

Verification of the premises will be made within five working days after the issue of

Registration Certificate;

Registration Certificate is not required to be renewed;

No bond or bank guarantee is required for obtaining registration.

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OTHER POINTS:

- The same application form is to be used for intimating any change in the information furnished

originally at the time of applying for registration certificate;

- Manufacture of new or additional products need not be intimated;

- If there is a change in the constitution of the business the same should be intimated within thirty

days;

- The registration is not transferable. When the business is transferred to another person by way of

sale or lease, the person taking over the business should take fresh registration in his name;

- If the business is not carried out the registration certificate should be surrendered to the

Superintendent of Central Excise. A declaration should be given while surrendering the certificate;

- The PAN based excise registration number is required to be printed on the top of all central excise

invoices, duty payment challans, PLA and other forms/documents;

- Textile units coming into excise fold for the first time can clear the goods and pay duty pending

registration;

- The registration shall be subject to such conditions, safeguards and procedures as may be specified

in the notification by Board;

- For contravention of provisions or Act/Rules and other specified offences registration certificate can

be suspended or revoked by the Deputy/Assistant Commissioner.

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Issue of Registration Certificate :

All Registrations of each type should be numbered in a single series for the Range as a whole,

commencing with serial no. 1 for each calendar year . The issuing authority should make every effort

to complete all formalities and grant the Registration Certificate within 7 days of receipt of application

in his office. Every Registration Certificate granted / issued by the registering authority shall be under

his signature. He should also countersign the ground plan accompanying the Registration Certificate.

The Registration Certificate and the duplicate copy of the plan should be returned to the registered

person who shall exhibit his Registration Certificate or a certified copy thereof in a conspicuous part of

the registered premises. The Registering authority in a permanent file shall keep the application as well

as the ground plan.

In case of partnership firms, the Registration Certificate which is granted in the name of the said

firm [which is registered or not under the Partnership Act] shall contain the names of all the partners.

The Registration Certificate or a certified copy thereof is required to be exhibited in a conspicuous

part of the registered premises.

Period of Validity of Registration :

Once Registration Certificate is granted, it has a permanent status unless it is suspended or revoked

by the appropriate authority in accordance with law or is surrendered by the person or company

concerned. If the person who applies for Registration with the department is an individual, then the

Certificate would cease to be valid in the event of the death of the said individual. Any other person(s)

who wish(es) to continue with the operations for which the deceased person was registered, he would

then have to apply afresh. (See notification no. 35/2001-Central Excise (N.T.) dated 26th June, 2001.).

In the case of limited company, death of a director would not affect the status of Registration, since

Registration is issued to the body corporate recognizing the same as a legal person. In the case of

partnership firms also normally no difficulty would arise with regard to succession, since the surviving

partners will continue either in the same name or with the change of name the business. However, in

the case of proprietary business when the proprietor dies, the successor in estate has to apply for a

fresh Registration. Ordinarily fresh Registration would be issued to the person who happens to be in

the actual possession of the business. However, grant of fresh Registration to the successor in estate

shall not be regarded that the Government has accepted the said person as the legal successor/heir to

the deceased.

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Surrender, Cancellation, Suspension or Revocation of Registration : Registration Certificate may be surrendered as per application in prescribed form in

Notification No. 35/2001-CE (N.T.) dated 26.6.2001 [Annexure-4].

This is subject to compliance of the statutory obligations under the excise law, particularly

the payment of all dues to the Government including the duty on finished excisable goods

lying in the factory/warehouse. In case of mis-declaration regarding compliance, the

surrender of registration shall not be valid.

Registration Certificate may be cancelled by the Registering authority when the registered

person voluntarily surrenders the Certificate due to closure of business.

As per rule 17 of the said Rules Registration Certificate may be revoked or suspended by

the Deputy/Assistant Commissioner of Central Excise, if the holder or any person under his

employ has committed a breach of any condition of the Central Excises Act.

Suspension or revocation of the Registration is a heavy punishment since it amounts to

suspending or stopping the business and could result in grave damage to the person

concerned.

Appeal against this order lies with the Commissioner[Appeals] and this should be

specifically spelt out in the order -in-original of the Deputy/Assistant

Commissioner(Preamble).

Lost Registration Certificates :

When a Registration Certificate is reported to be lost, the registered person shall submit a written

application to the Range Officer for issuing a DUPLICATE REGISTRATION CERTIFICATE. The

same shall be issued after making necessary entries in the record or logs in the computer data.

An importer who intends to issue invoice under Cenvat Credit Rules, 2001, will have to Register

himself in the manner specified earlier.

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NEW EXCISE CONTROL CODE [E.C.C. Number]:

Introduction :

The Central Excise assessees and registered dealers have to obtain New Excise Control Code

Number [New ECC Number]. The Board had issued Circular No.493/59/99-CX 12th November, 1999

wherein the components of New ECC Number have been explained and the procedure to obtain the

same has been specified. This Number is based on the principles of ‘Common Business Identifier’ and

will ultimately replace the existing registration number. New ECC Number shall be used for revenue

accounting, validation of documents (e.g. CENVAT invoices), inter-agency coordination and for

creation of data warehouse. Hence, all persons requiring registration must obtain the New ECC

Number. Currently, he said Number has to be quoted on the TR-6 Challans covering deposit of Central

Excise duties, Additional duties, Cess and other dues to the Government.

Components of New ECC Number :

The new ECC number is alphanumeric. The first part is the 10-Character PAN issued by Income-

tax authorities to the concerned person to whom the New ECC Number is to be allotted. The second

part comprises of a fixed 2-Character alpha-code, which is as follows:

Category: Code

(1) Central Excise manufacturers

(Including registered warehouses)XM

(2) Registered Dealers XD

This is followed by 3-Character numeric-code – 001, 002, 003.....etc. In case, a manufacturer,

registered with the Central Excise Department, has only one factory /dealer’s premise/warehouse, the

last three characters will be "001". If there are more than one factories/warehouses/dealer’s premises of

such a person having common PAN for all such factories/warehouses/dealer’s premises, the last 3

character of the new ECC would be "001, 002, 003.... etc.

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o Examples:

1. Where the concerned person has only one factory:

New ECC Number will be - PAN + XM + 001

Suppose PAN is ABCDE1234H, the New ECC Number will be –

ABCDE1234H XM 001

2. Where the concerned person has more than one factories, say 3 factories, having PAN

as aforesaid, then the New ECC Number will be:

ABCDE1234H XM 001

ABCDE1234H XM 002

ABCDE1234H XM 003

3. Where the concerned person has one factory and is also registered as dealer, having

PAN as aforesaid, then the New ECC Number will be:

ABCDE1234H XM 001 (for Factory)

ABCDE1234H XD 001 (for Dealer)

Since each factory have to apply for allotment of New ECC Number, a centralised allotment is

done at the level of Division (where all the factories fall within the jurisdiction of the same Division)

or at the level of Commissionerate (where all the factories fall within the jurisdiction of the same

Commissionerate) or at the level of Director General of Inspection, Customs & Central Excise, New

Delhi (where the factories fall within the jurisdiction of different Commissionerates). The same

principle is applied to the allotment of New ECC Number to Dealers.

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Procedure for allotment of New ECC :

Every person registered with Central Excise is required to obtain the New ECC Number. For

obtaining the same the following procedure will be followed:

Application will be made in the prescribed form (in duplicate) given in Annexure-5

along with a certified copy of PAN (letter/card issued by the Income Tax Department),

to the Jurisdictional Range Superintendent of Central Excise.

A dated acknowledgement of the application will be given immediately by the Range

Office. An entry will be made in a register (serially numbered) indicating name of the

concerned person, address, Range and the existing ECC Number and date of forwarding

of application, New ECC Number (to be filled when allotted). The Entry Number

(Receipt Number) have to be endorsed on the Acknowledgement Slip.

All applications are to be forwarded to Divisional Office. Where the applications are

complete in all respects and there is only one factory of the PAN-holder or more than

one factory within the jurisdiction of the said Division, New ECC Number is to be

allotted within 3 working days and the letter has to be issued by the Deputy/Assistant

Commissioner to the concerned persons (applicants) in the form given in Annexure-6.

One copy of the letter has to be forwarded to the concerned Pay & Accounts Officer

(PAO).

Where there are more than one factories of the PAN-holder falling outside the

jurisdiction of a Division, all such applications are to be forwarded to the

Commissionerate Headquarters within 3 working days of the receipt of the application

from the Range Office.

A Cell constituted in the Headquarters processes the application. Where all the factories

fall within the jurisdiction of the Commissionerate, the New ECC Number is to be

issued by the Commissionerate and is to be intimated to the concerned persons

(applicants) individually in the format given in Annexure-III and a copy is forwarded to

the concerned PAO.

Where the factories of the PAN-holder fall in the jurisdiction of different

Commissionerates, the applications are to be sent by the Commissioner to the Director

General of Inspection, New Delhi within 3 working days of the receipt from the

Division Office. DGI has also constituted a Special Cell to process such applications.

The New ECC Number is to be allotted by DGI and intimated to the concerned persons

in the format given in Annexure-4. A copy of these letters will also be forwarded to the

concerned PAO.

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In the said application, the Location Code is to be filled in by the Range Office. After

re-organisation of Commissionerates, the Directorate of Statistics & Intelligence has

allocated revised location six digits Codes to all Range Offices.

It shall be compulsory for all the Central Excise assessees and dealers registered under the

Central Excise Rules, 1944 to obtain PAN whether or not they pay Income-tax. The Income Tax

Department has already been requested to allot PAN on priority basis to all Central Excise assessees

and Registered Dealers.

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Central Excise - Forms, Returns and Challans:

Sr. Form No. Title

1 A-1APPLICATION FOR CENTRAL EXCISE REGISTRATION [see rule 9 of Central Excise Rules, 2002]

2 A.R.E. 1Application for removal of excisable goods for export by (Air/Sea/Post/Land) - [See Rule 18/19 of the Central Excise Rules, 2002 read with Notification Nos. 19/2004-C.E. (N.T.) and 42/2001-C.E. (N.T.)]

3 A.R.E. 2

Combined application for removal of goods for export under claim for rebate of duty paid on excisable materials used in the manufacture and packing of such goods and removal of dutiable excisable goods for export under claim for rebate of finished stage Central Excise Duty or under bond without payment of finished stage Central Excise Duty leviable on export goods - [See Rule 18/19 of the Central Excise Rules, 2002, read with Notification Nos. 21/2004-C.E. (N.T.) and 43/2001-C.E. (N.T.)]

4 A.R.E. 3Application for removal of excisable goods from a factory or a warehouse to another warehouse - [See Rule 20(2) of the Central Excise Rules, 2002, read with C.B.E. & C. Circular Nos. 579/16/2001-CX and 581/18/2001-CX]

5 AAR (CE-I) Application for Advance Rulings (Central Excise)

6 AC-1Account of Removal from FTZ, EOU and SEZ to Domestic Tariff Area - [See Rule 17(2) of the Central Excise Rules, 2002 read with Notification No. 59/2001-C.E. (N.T.)]

7 AnnexureCONSENT FORM FOR COMPANIES OPTING TO FUNCTION AS A LARGE TAXPAYER

8 Appendix-II Removal of stainless steel patties/pattas under special procedure

9 Application Application to avail the facility of filing Excise Returns Electronically

10 Application Application for Compounding of Offence

11 ApplicationApplication under Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001

12 ApplicationFormat to be enclosed with application for factory/ warehouse stuffing permission

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13Application Form

Application for permission to avail of the special procedure relating to pan masala and pan masala containing tobacco (Gutkha) (Appendix - I ) and Intimation of payment of duty (Appendix - II)

14 ASP IApplication for permission to avail of the special procedure relating to embroidery.

15 ASP IIApplication for permission to avail of the special procedure relating to stainless steel pattis or pattas or aluminium circles- Appendix-I

16 B-1 BondGeneral Bond with surety/security for removal for export of excisable goods without payment of duty for export - See Rule 18/19 read with Notification Nos. 42/2001-C.E. (N.T.) and 45/2001-C.E. (N.T.)]

17B-11 Bond (SECURITY)

Bond (with security) to be entered into by person seeking release of goods seized pending adjudication

18 B-17 BondGeneral Bond (with Surety/Security) to be executed by the 100% EOUs/Units in the EHTP/STP/FTZ

19 B-2 BondGeneral Bond with surety/security for provisional assessment of goods to excise duty - [See Rule 7]

20 B-3 BondBond for the due despatch of excisable goods removed for warehousing and export therefrom to a foreign country without payment of duty - [See Rule 20(2) read with C.B.E. & C. Circular No. 581/18/2001-CX]

21Bank Certificate

Export to Bhutan / Nepal - Bank Certificate - [See Rule 19, read with Notification No. 45/2001-C.E. (N.T.)]

22 Challan Challan Form [exempted weaver(manufacturer)]

23 CT - 1Certificate for procurement of specified goods without payment of duty from EOU

24 CT - 1Certificate for procurement of excisable goods for export without payment of duty - [See Rule 19 read with Notification No. 42/2001-C.E. (N.T.)]

25 CT - 2Certificate for procurement of excisable goods under Procedure For Export Warehousing - [See Rule 20(2), read with C.B.E. & C. Circular No. 581/18/2001-CX]

26 CT - 3 Certificate for removal of excisable goods under bond

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27 DeclarationDeclaration to be filed by a manufacturer of biris availing benefit of exemption from excise duty under Sl. No. 46 of the notification No. 12/2012-Central Excise dated the 17th of March, 2012

28 DeclarationDeclaration Form - to be submitted by the units availing exemption from registration

29 Drawback Form for claim of drawback under Rule 11

30 DrawbackApplication for supplementary claim for drawback under Rule 15 of Customs and C.Ex. Duties Drawback Rules, 1995

31 E.A.-1 Form of Appeal to the Commissioner (Appeals) under section 35 of the Act

32 E.A.-2Form of Application to the Commissioner (Appeals) under sub-section (4) of section 35E of the Act

33 E.A.-3Form of Appeal to Appellate Tribunal under sub-section (1) of section 35B of the Act

34 E.A.-4Form of Memorandum of Cross-Objections to the Appellate Tribunal under sub-section (4) of section 35B of the Act

35 E.A.-5Form of Application to Appellate Tribunal under sub-section (1) of section 35B or under sub-section (1) of section 35E of the Act

36 E.A.-6Form of Application to the High Court under sub-section (1) of section 35H of the Act

37 E.A.-7Form of Memorandum of Cross-Objections under sub-section (3) of section 35H of the Act in the matter of an application before the High Court under sub-section (1) of section 35 H of the Act

38 E.A.-8Form of revision application to the Central Government under section 35EE of the Act

39 eReturns efiling of Excise Return – Return preparer Excel Utility Software

40 FORM Form for Allotment of New Excise Control Code Number

41 FORM - 1Declaration to be filed by the manufactures - Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

42 FORM - 1 Declaration to be filed by the manufacturer of pan masala and gutkha - Pan

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Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008

43 FORM - 2Intimation for making payment of Duty and Interest by the manufacturer of pan masala and gutkha - Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008

44 FORM - 2Intimation of payment of duty - Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

45 Form A-2Application form for central excise registration of powerloom weavers / hand processors / Dealers of Yarns and Fabrics/ manufacturers of ready-made Garments

46 Form A-3Application form for central excise registration of manufacturers of hand rolled cheroots of tobacco falling under sub-heading no. 2402.00 of central excise tariff act, 1985.

47FORM for New ECC No.

Format for application for obtaining new excise control code number

48FORM- AAR (CE-I)

Application for Advance Ruling (Central Excise)

49 Form-AReturn of goods produced and manufactured by availing exemption notification No.49/2003-CE / No.50/2003-CE for the quarter ending

50GAR - 7 Challan

GAR-7 Challan for payment of Central Excise Duties

51 InvoiceInvoice of goods liable to Central Excise Duty in India transmitted under Central Excise Seal to Bhutan - [See Rule 19 of the Central Excise Rules, 2002, read with Notification No. 45/2001-C.E. (N.T.)]

52 Job Work Challan for removal of inputs to job-worker

53 Job WorkRemoval of inputs or partially processed goods under Rule 4(6) of the Cenvat Credit Rules, 2002

54 Job WorkParticulars of receipt of inputs or partially processed goods under Rule 4(6) of the Cenvat Credit Rules, 2002

Page | 29


55 Job WorkApplication for permission/extension of permission to work under Rule 16B of Central Excise Rules, 2002

56 Job WorkApplication for permission/extension of permission to work under Rule 16C of Central Excise Rules, 2002

57Monthly return for CENVAT

Proforma for monthly return under rule 7 of the CENVAT Credit Rules, 2001

58 Notice Notice of Default in payment of Excise duty

59 Notice Notice for recovery of arrears of Central Excise duty

60 PASS Pass Out Document - For removal of Liquid gases in terms of rule 8

61 PLA Personal Ledger Account

62Production register

Production register-cum-account current to be maintained by the manufacturer of embroidery working under special procedure

63Proforma of B-1 Bond

Proforma of Running Bond Account in respect of B-1 Bond

64Proforma of B-3 Bond

Proforma of Running bond Account to be maintained by Exporter in the warehouse in respect of B-3 (General Security) Bonds - [See Rule 20(2) read with C.B.E. & C. Circular No. 581/18/2001-CX]

65Qtrly Return Form

Quarterly Return (for first stage/ second stage dealer or the registered importer) (Under See sub-rule (8) of rule 9)

66Quarterly Return

Quarterly Return [See Rule 5 of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001]

67Quarterly Statement

Textile Quarterly Statement Form

68 RC Format for Central Excise Registration Certificate

69 Rebate FormForm of Declaration for availing Benefit of Rebate of Central Excise Duty Paid on Materials used in Manufacture and Packing of Export Goods

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70Refund Form A

Application for refund of CENVAT credit under rule 5 of the CENVAT Credit Rules, 2004

71Refund Form A-1

Refund claim shall be accompanied by a certificate duly signed by the auditor (statutory or any other) certifying the correctness of refund claimed under Form A - under rule 5 of the CENVAT Credit Rules, 2004

72Refund Form AI

Application for grant from consumer welfare fund

73Refund Form R

Application for refund of excise duty

74Registration of Contracts

Registration of Contracts [See Rule 19 of Central Excise Rules, 2002, read with Notification No. 45/2001-C.E.(N.T.)]

75 Return E.R.-1 Monthly Return of excisable goods and availment of CENVAT credit

76 Return E.R.-2Monthly return in respect of excisable goods manufactured and receipt of inputs and capital goods – EOU

77 Return E.R.-4ANNUAL FINANCIAL INFORMATION STATEMENT - [See rule 12(2)(a) of the Central Excise Rules, 2002]

78 Return E.R.-5Annual Declaration of Principal Inputs - [sub-rule (1) of rule 9A of CENVAT Credit Rules, 2004]

79 Return E.R.-6Monthly return - Details of receipt and consumption of principal inputs and finished excisable goods - [sub-rule (3) of rule 9A of CENVAT Credit Rules, 2004]

80 Return E.R.-7 Annual Installed Capacity Statement

81 Return E.R.-8 Quarterly return form for manufacturers paying 1% duty

82 Return ER - 3Return of excisable goods and availment of CENVAT credit for the month of - Quarterly for SSI units

83 Return ExportStatement Regarding Export of Excisable goods without payment of duty - [Rule 19]

84Return Export SSI

RETURN FOR MANUFACTURERS FOLLOWING SIMPLIFIED EXPORT PROCEDURE

85 Return Quarterly Return under Rule 9 of the CENVAT Credit Rules, 2004 for the

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Registered Dealer

Registered Dealers [See sub-rule (8) of rule 9]

86Returned Goods

Intimation in respect of duty paid excisable goods brought into the factory premises under Rule 16 sub rule 3 of Central Excise Rules 2002 - Annexure- A

87Returned Goods

Accountal of returned goods - Annexure- B

88Returned Goods

Intimation for removal of re-made goods - Annexure – C

89 RG-23DRG-23D Stock Register required to be Maintained by a Dealer Registered in Central Excise

90 SC (E)-1 Form of application for settlement of a case under section 32E

91 Surrender Surrender of Central Excise Registration Certificate

92 UT - 1Letter of Undertaking - For removal for export of excisable goods without payment of duty - [See Rule 19, read with Notification No. 42/2001-C.E. (N.T.)]

93 UT-1Export - Statement regarding export of excisable goods without payment of duty to be submitted with renewal of UT-1

List of Documents Required for Central Excise Registration:

1. PAN card copy of the company/firm.

2. Address Proof of Business Premises of the company/firm (Electricity Bill / Phone Bill / Gas

Bill).

3. Ground plan of factory (which should also provide description of boundaries of premises to be

registered).

4. Details of Property Holding Rights of the registrant (if not self-owned then Rent Agreement).

5. If Business Premises and Head Office of the company is different than Address Proof of Head

Office also.

6. PAN card copy of authorized signatory.

7. Details of all banks with Bank Statement of last 2 months.

8. Certificates of

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Customs Registration No.(BIN)

Import Export Code

State Sales Tax No.

CST No.

Company Index No.

1. PAN Card and Address proof of all the directors/partners.

2. Memorandum and Articles of Association/Partnership deed

3. General power of attorney (in case application is signed by authorized agent).

4. List of Major Excisable goods to be Manufacture / Trade.

5. List of Major Excisable goods used in Manufacture / Trade.

6. All Documents should be self-attested by authorized signatory.

Note to be considered:-

Submit the printed form and printed acknowledgement along with requisite documents (self-attested)

to the excise authorities.

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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

Possession letter/allotment letter/rent deed of the premises to be registered;

Article of Association of the company or Partnership deed of the firm, as the case may be;

List of items with their Tariff sub-headings proposed to be manufactured; list of items with

their Tariff sub-headings, if any, obtained, under Chapter X procedure or dealt within;

Registration certificate issued under Shop and Establishment Act and PAN Number;

Duly filled in application in the form R-I in triplicate;

Grounds plan of the premises in duplicate including details of plant & machinery etc.;

Details of the proprietors/all partners/Directors of the company including

1. Name(s),

2. Address - Official/ residential.

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.

Page | 34


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.

How to obtain duplicate registration certificate:

In case the original registration certificate is lost or destroyed, the assesse can apply for a

duplicate registration certificate to the jurisdictional Range Superintendent after depositing a fee of

Rs.30/- through a TR-6 challan in any nominated branch of Punjab National Bank.

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Central Excise Act, 1994

Education

Transcript of Central Excise Act, 1994