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Unit 2: Central Excise Duty

over personally to him next working day, as per his choice to be indicated upon the Notes
Application Form.

(vii) After grant of Registration Certificate, the disposal of the copies of the Application Form
shall be, as follows:

(a) Original copy will be retained by the Divisional Office for record along with the
copy of Registration Certificate issued.

(b) Duplicate copy along with a copy of Registration Certificate will be sent to the
concerned Range Office for post facto verification.

(viii) The Registration Number can be used for removals, duty payments and other requirements
of the Central Excise Act, 1944 and rules made thereunder.

(ix) Once Registration 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 Registrant.

New Central Excise Registration Procedure for Powerloom weavers/Hand Processors/Dealers of
Yarns and Fabrics/Manufacturers of Ready Made Garments

A simpler application Form was introduced exclusively for Registration of Power loom Weavers/
Hand Processors/Dealers of Yarns and Fabrics/Manufacturers of Ready Made Garments who
were required to pay duty or follow Central Excise procedures on account of changes in the
Finance Act, 2003-04. The new Form was notified vide notification No.38/2003-CE (NT) dated
22nd April, 2003. In comparison to the existing Registration application Form, this format seeks
information only about the registrant. The Registration Form-IA, shall be used for the new
registrants in the textile and textile articles sector only. It is also prescribed that the Registration
Form may be handed over by the trade and industry Associations in the Commissionerate
headquarters where these may be processed by a special cell. Finally, the verification of the
premises was not required to be conducted at this juncture for grant of Registration.
Vide Circular No. 760/7612003-CX dated 3.11.2003, new Central Excise Registration procedure
for manufacturers of hand rolled cheroot of tobacco under sub-Heading No.2402.00 of Central
Excise Tariff Act, 1985 has been provided. The applications for Registration of the members can
be collected by the Associations and handed over at the Divisional headquarters where the
Registration would be issued. As a measure of trade facilitation, a simpler application form
exclusively for hand rolled cheroot of tobacco manufacturers has been notified vide notification
No. 81/2003-Central Excise (N.T.) dated 3rd November 2003. In comparison to the existing
Registration application Form, this format seeks information of paramount importance only
from the registrant. The Registration Form-1B, as notified now, shall be used for the new
registrants in the manufacture of hand rolled cheroots of tobacco only.

In these categories, those who are already registered need not apply afresh. Further, the normal
procedure of grant of PAN based Registration is not to be strictly adhered to while granting
Registration to the new registrants in manufacture of hand rolled cheroots of tobacco and in
textile sector as detailed above. In other words, Registration should be given in the absence of
PAN, if not available.
Procedure for application for Central Excise Registration and allotment of Registration Number
for EOUs and EPZ units
(i) EOU and EPZ units which have inter-linkage with Domestic tariff area through
procurement and/or sale of goods are required to obtain Registration with effect from
1.10.2002. Other EOUs and EPZ units would continue to be treated as deemed registered
with the Central Excise authorities.

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