Page 31 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes manufactured on his own account and goods manufactured on behalf of the loan licensee.
However, the principal manufacturer has to aggregate the clearances made by him together
with clearances made on behalf of the loan licensees with regard to eligibility as well as exemption
limit. In other words, the clearances made on behalf of the loan licensee have to be clubbed with
that of the principal manufacturer (by the manufacturer from one or more factories and from the
factory by one or more manufacturers).
Board has prescribed a new procedure from 1.10.2002. The salient features of the new Registration
process are detailed as follows: -
Important changes in the Registration procedure
(i) The new Registration process has been implemented in respect of all new registrants with
effect from 1.10.2002.
(ii) Application for Registration should be submitted to the jurisdictional Divisional Office
and Registration shall be done at Divisions instead of Ranges.
(iii) Registration Certificate shall be issued under the signature of the Divisional Officer, i.e.
Deputy/Assistant Commissioner.

(iv) Registration Process would be carried out on computer through system called System for
Allotment of Central Excise Registration (SACER) by feeding the d493/59/99-CX.6 into
Central Server accessing http.//sermon.nic.in/sacer.html which shall automatically
generate 15-digit PAN based Registration Number or a Temporary Registration Number
in case registrant does not have PAN.
(v) Registration of EOUs which have inter-linkage with domestic economy through
procurement and/or sale of goods will be done on identical pattern as in case of other
Central Excise assessees with few changes. This has been introduced with effect from
1.10.2002 vide Notification No.31/2002-C.E. (N.T.), dated 17.9.2002, which amends
Notification No.36/2001-C.E. (N.T.) dated 26.6.2001. Other EOUs which have no inter-
linkage with the domestic tariff area shall continue to be treated as deemed registered and
need not obtain the 15 digit PAN-based Registration Number.
(vi) In the Port Towns, the EOU units located therein are administratively under the charge of
the officers of Customs vide Board's Circular No.72/2000-Cus. dated 31.8.2000. Accordingly,
for the purpose of Registration process and for handling the matters relating to the
provisions of Central Excise law including the filing of Returns prescribed thereunder, the
officers of Customs have been designated as officers of Central Excise vide Notification
No.32/2002-C.E.(N.T.), dated 17.9.2002.
(vii) It has been envisaged that all new registrants not having PAN (including small-scale Bid
and Match Units) will be allotted a system generated 15 digit Temporary Registration
Number with effect from 1.10.2002. This would eventually get converted to a regular 15
digit PAN Based Registration Number.

Important changes in Format of Application for Registration
(i) The Format of Application for Registration has been revised vide Notification No. 30/
2002 C.E.(N.T.), dated 17.9.2002 which amends Notification No.35/2001-C.E. (N.T.), dated
26.6.2001, and has become applicable from 1.10.2002. With effect from 1.10.2002, the new
Form provides for both obtaining Registration as well as for carrying out amendments, if
any, in the information supplied after completion of Registration. For this purpose, option
boxes are provided for new Registration or amendments. In case the Application Form is
used to carry out amendments to the information given earlier, the registrant must furnish
his Registration Number so that the system can recall the earlier Application Form to
carry out the desired amendment(s).

26 LOVELY PROFESSIONAL UNIVERSITY