Central Excise Registration Procedure

Central Excise

Procedure of obtaining registration

The application for registration is to be filed with the Superintendent of Central Excise having jurisdiction over the premises in respect whereof the registration is to be obtained. The following documents are to be submitted for obtaining the registration

• Possession letter/allotment letter/rent deed of the premises to be registered;
• Article of Association of the company or Partnership deed of the firm, as the case may be;
• List of items with their Tariff sub-headings proposed to be manufactured; list of items with their Tariff sub-headings, if any, obtained, under Chapter X procedure or dealt within;
• Registration certificate issued under Shop and Establishment Act and PAN Number;
• Duly filled in application in the form R-I in triplicate;
• Grounds plan of the premises in duplicate including details of plant & machinery etc.;
• Details of the proprietors/all partners/Directors of the company including

1. Name(s),

2. Address - Official/ residential.

The application for registration in form R-I is either to be signed before the Superintendent of Central Excise or can be submitted duly attested and notarised by the notary public.

Grant of registration

After receipt of application for registration, the jurisdictional Superintendent is to grant registration within 30 days of the receipt of the application. Even if the registration is not granted, it will be deemed to have been granted. The registration is in respect of premises and not a person.

Stage of filing application for registration

For the goods that attract Central Excise duty right from the beginning, the registration is to be applied for before the removal of the goods. These goods are not covered under Small-Scale Exemption notification. Even where a manufacture of goods eligible for Small-Scale exemption opts for availment of Modvat credit, the registration is to be applied for before the removal of the goods.

Manufacturers of Cosmetics and Refrigeration goods are to apply for registration after crossing the clearances of Rs. 30 lakhs.

Manufacturers of other goods are to apply for registration when the clearances exceed Rs. 50 lakhs.

Validity of registration certificate

A registration certificate is valid till the relevant unit is engaged in manufacturing of excisable goods. The registration certificate is not required to be renewed.

Transferability of registration certificate

Registration certificate is not transferable. When a registered person transfers his business to another person, the transferee has to obtain a fresh registration.

Requirement of amendment in registration certificate

When a registered firm or a company or association of persons undergoes a change in Constitution, the jurisdictional Range Officer is to be intimated within 30 days of such a change for incorporation of this fact in the registration certificate.

In case a registered person desires to manufacture a new product, he is to get the product endorsed on his registration certificate.

Requirement of exhibition of registration certificate

Every registered person is required to exhibit the registration certificate or a certified copy thereof in a conspicuous part of the registered premises.

Whether 100% export oriented unit or unit in free trade zone is required to be registered.

A 100% Export Oriented Unit or a unit in Free Trade Zone licenced or appointed under the provisions of Customs Act, 1962, is deemed to be registered under the Central Excise law.

Surrender of registration certificate

When the registered person ceases to carry out the operation for which he is registered, he is required to surrender his registration certificate immediately to the Range Officer.

How to obtain duplicate registration certificate

In case the original registration certificate is lost or destroyed, the assessee can apply for a duplicate registration certificate to the jurisdictional Range Superintendent after depositing a fee of Rs.30/- through a TR-6 challan in any nominated branch of Punjab National Bank.

This Article has been written by CMA Samir Biswal. He Can be reached at cmasamirbiswal@gmail.com

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