There are several procedural aspects to be taken care by a set of people under the Central Excise Act. It is an attempt to give an overview of these procedures. These procedures relate to registration, production and storage records, removal of goods, duty payment, records and returns and special procedure for LTP. The procedures are all laid down in Excise Manuals, Excise Rules, Excise Removal of Goods at Concessional Rate Rules, Excise Circulars and Notifications, Cenvat Credit Rules and Excise Rules.

Registration: Registration is the first formality in this regard and the following persons and entities are required to register themselves with the Excise Authorities:

1. Every manufacturer of dutiable excisable goods including government and autonomous corporations;

2. An importer and first stage and second stage dealers who intend to issue cenvatable invoices;

3. Persons holding private warehouses;

4. Persons who obtain excisable goods for end-use based exemption notifications

5. Exporters manufacturing or processing export goods and intending to claim rebate on duty;

6. Export Oriented Units which procuring goods from or supplying goods to the Domestic Tariff Area.

The following persons or entities are , however, exempted from registration:

1.  

   1. Persons who manufacture the fully exempted excisable goods or nil rate duty or non-excisable goods:

   2. SSI Units claiming benefits under a notification;

   3. Job Worker of ready-made garments ,if the principal manufacturer undertakes to discharge the duty liability;

   4. Persons manufacturing excisable goods by following the warehousing procedure as laid down in the Customs Act.;

   5. Wholesale Traders or Dealers except the First Stage and Second Stage Dealers.;

   6. 100 Percent Export Oriented Units , Units set up in Free Trade Zones and Special Economic Zones.

       

The procedure for registration

 An application in Form A1 duly filled up and signed along with with self-attested copy

of the PAN should be submitted to the Assistant Commissioner or Deputy Commissioner

Application made by EOUs located in Port Towns should be submitted to the Assistant

Commissioner or Deputy Commissioner , Customs.

The following are the documents in the form of enclosures with Form A1:

1.  

   1. Self-attested PAN Copy and PAN Allotment Letter;

   2. Ground plan of the factory and boundary details:

   3. A brief description of the process of manufacture;

   4. Descriptions and Tariff Classifications including waste and scrap, by-products and intermediate products:

   5. Documents like Partnership Deed, Memorandum of Association and Article of association and Board Resolutions etc.

• Written by chinmoymukherjee.
• In category Law & Legal.
• 14 years ago.

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