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Indirect Tax Laws

Notes (ii) EOUs within the Municipal Limits of port-cities/town are Administratively under the
officers of Customs who have been designated as Officers of Central Excise for purpose of
legal requirements under Central Excise provisions. Accordingly, the EOUs in port-cities/
towns shall file their Application Form for Central Excise Registration with the concerned
Deputy/Assistant Commissioner of Customs. It is the responsibility of the Deputy/
Assistant Commissioners to have the data entered into SACER and to issue the Registration
Certificate by following the procedure described supra.
(iii) EOUs located in other than port towns/cities are administratively under the Central
Excise Cornmissionerates. Hence, it shall be the responsibility of the jurisdictional
Divisional Officer to grant the Registration to such units. For this purpose the same process
would be followed, as indicated.

Verification
(i) There shall be a post-registration verification of the premises for which Registration is
sought, by the Range Officer within 5 working days of the receipt of Duplicate Copy of
Application for Registration along with a copy of Registration Certificate. The Range
Officer along with the Sector Officer shall verify the declared address and premises. If
found in order, he will certify the correctness thereof on the Duplicate copy of the
Application for Registration and append his dated signature thereon. A Copy thereof will
be sent to the Divisional Office for Record. The name of the officer doing the verification
and the date of verification shall also be entered into the system.

(ii) If any deviations or variations are noticed during the Verification, the same should be got
corrected. Any major discrepancy, such as fake address, non-existence of any Factory etc.
shall be reported in writing to the Divisional Officer within 3 working days and action
shall be initiated by the Divisional Officer to revoke the Registration after providing
reasonable opportunity to the Registrant to explain his case.
(iii) EOUs are also granted a customs private bonded warehouse license. Accordingly, the
concerned Officer must at the stage of grant of this license also carry out the verification
required from the point of view of Central Excise Registration, if required, so as to avoid
repeat visit to the unit. Hence, it is envisaged that in case of EOUs, there would be no
necessity of post facto verification.
(iv) If the EOU is exempt from obtaining the Customs private Bonded warehouse license but
requires Central Excise Registration then post verification may be done as envisaged in (i)
above.
Records

(i) Divisional Office or the Office of the Deputy/Assistant Commissioner of Customs, as the
case may be, shall maintain a suitable record of the action taken on receipt of Application
for Registration which is incomplete or not in order.
(ii) Divisional Office will maintain a record of Verification Reports received from the Range
Office along with the Original copy of the Application Form. Office of Deputy/Assistant
Commissioner of Customs will maintain similar record.
(iii) Range Office will maintain suitable record of Registration granted including details of the
Application Form and the Registration Certificate.
(iv) Records at Divisional Office/Office of Deputy/Assistant Commissioner of Customs and
Range Office shall specifically include details of verification of premises and name and
designation of Officers who verified it with his remarks thereon.

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