Page 29 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes (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 First Schedule and the Second
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.
For all practical purposes, the legal provisions contained in rule 9 of the Central Excise Rules,
2002 govern the scheme of registration. This rule is reproduced below:
Registration-
(1) Every person, who produces, manufactures, carries on trade, holds private store-room or
warehouse or otherwise uses excisable goods, shall get registered:
Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 or
rule 9 of the Central Excise (No.2) Rules, 2001 shall be deemed to be as valid as the
registration made under this sub-rule for the purpose of these rules.
(2) The Board may by notification and subject to such conditions or limitations as may be
specified in such notification, specify person or class of persons who may not require such
registration.

(3) The registration under sub-rule (1) shall be subject to such conditions, safeguards and
procedure as may be specified by notification by the Board.
Persons Requiring Registration: In accordance with Rule 9 of the said Rules the following
category of persons are required to register with jurisdictional Central Excise Officer in the
Divisional Office having jurisdiction over his place of business/factory:

1. Every manufacturer of excisable goods (including Central/State Government undertakings
or undertakings owned or controlled by autonomous corporations) on which excise duty
is leviable.
2. First and second stage dealers (including manufacturer's depots and importers) desiring
to issue Cenvatable invoices.

3. Persons holding warehouses for storing non-duty paid goods.
4. Persons who obtain excisable goods for availing end use based exemption.
5. Exporter-manufacturers under rebate/bond procedure; and Export Oriented Units, which
have interaction with the domestic economy (through DTA sales or procurement of duty
free inputs).
6. Persons who get yarns, fabrics, readymade garments etc. manufactured on job work under
Rule 12B. (not required now)
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:
1. Interlinked process product manufactured/produced in one premises are substantially
used in other premises for manufacture of final products.

2. Large number of raw materials are common and received/proposed to be received
commonly for both/all the premises.
3. Common electricity supplies.
4. There is common Labour/Work Force

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