What categories of persons are required to obtain registration with the Central Excise department?

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The following categories of persons are required to get themselves registered with the Central Excise department:

• Every manufacturer of dutiable excisable goods;

• First and second stage dealers or importers desiring to issue Cenvatable invoices;

• Persons holding bonded waterhouse for storing non-duty paid goods.

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

• Is there any category of persons who are exempt from obtaining registration?

The following categories of persons need not obtain Central Excise registration.

• Manufacturers of goods which are chargeable to nil rate of duty or are fully exempt;

• SSI Manufacturers having annual turnover of below Rs. 90 Lakh. Once their turnover touches Rs. 90 Lakh, they should give the prescribed declaration to the Jurisdictional Superintendent of Central Excise;

• Job-workers of ready-made garments if the principal manufacturer undertakes to discharge the duty liability;

• Approved / licensed units in Export Processing Zones, Special Economic Zones and 100% Export Oriented Units.

Vinod Kuriakose

(The writer can be contacted at feedback2vinod@yahoo.co.uk)