OFFICE OF THE COMMISSIONER OF CUSTOMS & CENTRAL EXCISE,

TELANGKHEDI ROAD, CIVIL LINES, P. B. NO. 81, NAGPUR

C. NO. .IV (16) 30-25 /2001 /Tech/Pt. I/ Nagpur, the 28th June, 2001

TRADE NOTICE NO 517/27/2001

TECHNICAL DATED 28-06-2001

Subject;- Conditions, Safeguards and procedures specified by the board under rule 9 of Central Excise (2) Rules, 2001.

Attention of the trade is invited to Notifications No. 35/2001 Central Excise (NT) and 36/2001 Central Excise (NT) Both dated 26th June,2001 issued by Government of India, Ministry of Finance, Department of Revenue, New Delhi under F.No. 201/12/2001-CX.6 dated 26th June 2001 (Copy enclosed), on the above subject.

2. All Trade Associations, Chambers of Commerce and Members of Regional Advisory Committee are requested to bring the contents of this Trade Notice to the knowledge of their Constituent members in general and manufactures in particular.

End. .-As above

{K.S.NAIR}
COMMISSIONER
New Delhi, dated the 26th June, 2001


Notification No.35/2001-Central Excise(N. T.)

In exercise of powers conferred by rule 9 of the Central Excise (No.2) Rules, 2001, (hereinafter referred to as the said rules) the Central Board of Excise and Customs hereby specifies the conditions, safeguards and procedures for registration of a person under the said rules and exemptions from registration in specified cases: -

(1) Application for registration: Every person specified under sub-rule (1) of rule 9, unless exempted from doing so by the Board under sub-rule (2) of rule 9, shall get himself registered with the jurisdictional Superintendent of Central Excise by applying in the form specified in Annexure-I;

(2) Registration of different premises of the same registered person: If the person has more than one premises requiring registration, separate registration certificate shall be obtained for each of such premises.

(3) Registration Certificate and Number: Registration Certificate in the Form specified in Annexure-II containing registration number shall be granted within seven days of the receipt of the duly complete application.

(4) Transfer of Business: Where a registered person transfers his business to another person, the transferee shall get himself registered afresh.

(5) Change in the Constitution: Where a registered person is a firm or a company or association of persons, any change in the constitution of firm, company or association, shall be intimated to the jurisdictional Central Excise Officer within thirty days of such change.

(6) De-registration: Every registered person, who ceases to carry on the operation for which he is registered, shall de-register himself by making a declaration in the form specified in Annexure-III and depositing his registration certificate with the Superintendent of Central Excise.

(7) Revocation or suspension of registration: A registration certificate granted under this rule may be revoked or suspended by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, if the holder of such certificate or any person in his employment, is found to have committed breach of any of the provisions of the Act or the rules made thereunder or has been convicted of an offence under section 161, read with section 109 or with section 116 of the Indian Penal Code (45 of 1860).


Annexure-I

FORM A-1

Application for Registration to cure/produce/manufacture/conduct wholesale trade/act as a broker

or commission agent/obtain excisable goods, for industrial purpose etc.

[ Rule 9 ]

(Delete the letters and words not applicable)

To

The Superintendent of Central Excise,

Sir,

I/We_____________________________Son/Daughter(s) of___________________ residing at ____________________hereby request that I/We _______________________ may be issued a registration certificate under Rule 9 for the purposes indicated in the schedule. Other details required are also furnished in the schedule.

2. I/We___________________ agree to abide by all the terms and conditions of the registration which may be imposed from time to time.

3. I/We_________________________ agree to abide by all the provisions of Central Excise (No.2) Rules, 2001 and any orders issued thereunder.

4. I/We_________________ declare to the best of my/our knowledge and belief the information furnished herein is true and complete.

Place:

Date:

 Signature of the applicant

(Signatures)

…………………………………………………..tear here………………………………………………

ACKNOWLEDGEMENT

Received an application for Registration from Ms./Mr./Smt. __________________ Son/Daughter of __________________ for registration under Rule 9

 

Date:

Rubber stamp of the officer

receiving the application.

SCHEDULE

1. Name and address of the person applying for the registration :

2. Details of the premises where the activity proposed is to be carried on : (attach details of plan of Building/Plant/Machinery etc.)

3. Details of the proprietors/all partners/Directors of the company including :

(a) Name(s)

(b) Address(es)

(i) Official

(ii) Residential

(c) Income Tax No./Nos.

4.

Sl. No.

Description of Excisable goods

Tariff

Classification

The purpose for which the registration is sought for

Remarks

5. In case the application is for obtaining excisable goods to be used for special industrial purposes,additional details as below may be furnished.

(i) Estimated quantity of each case of goods and value of such goods likely to be used during the year

(ii) Commodities to be manufactured and issue of each commodity during the year

(iii) Manner of manufacture

(iv) Purpose to which manufactured product is supplied

(v) Source from which excisable goods will be obtained

(vi) Remarks

6. In case the application is for obtaining permission for warehousing, additional details in the format

furnished below may be given:

1. Village/town

2. District

_________________________________________________________________________________

Distinguishing letter or number or Detailed description of each Purpose of each

letter and number of each

_________________________________________________________________________________

3. Description of each main division or sub-division of the warehouse or store-room

4. Area and total storage capacity

5. Varieties of excisable product to be stored

6. Estimated quantity of each variety of such products to be stored during each financial year:


Annexure-II

Original (for applicant)

Duplicate (for Division)

Triplicate (for Range)

FORM RC

Proforma of Registration Certificate

Sr. No.

Range:

Division:

Commissionerate:

Registration Certificate to cure, produce, manufacture, carry on wholesale trade/business/broker or commission agent or otherwise deal in excisable goods, act as a user of excisable goods for special industrial purposes (See Rule 9)

(Delete the letters/words not applicable)

1. ....................... of ..................... having undertaken to comply with the conditions prescribed in the Central Excise Rules, 2001 and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department to undertake activities as detailed in the Schedule.

2. Certificate is valid only for the premises and purposes specified in the Schedule and for no other purposes and premises.

3. Registration certificate is not transferable.

4. No corrections in the certificate will be valid unless ordered and attested by the Superintendent of Central Excise.

5. This certificate shall remain valid till the holder carries on the activity for which a certificate has been issued or surrenders the certificate whichever is earlier.

6. The grant of this certificate shall be without prejudice to the rights of any other person over the registered premises or purpose to which such person may be lawfully entitled.

SCHEDULE TO REGISTRATION CERTIFICATE

1. Name and address of the person to whom the registration certificate has been granted:

2. Address and specification of the premises :

3. Sl. Description of Purpose for Remarks No. Excisable goods which registered

_____________________________________________________________________________

Place:

Date :

 Signature of the registering Authority


Annexure III

To

The Superintendent of Central Excise,

(Address of the Range)_____________

_____________________________________

 

Subject: Surrender of Registration Certificate –

 

I/We, _________________________________ of M/s ________________________,

duly authorised in this behalf by the proprietor/ firm/company declare that we do not require registration with the Central Excise and therefore hereby surrender and deposit with you the original copy of the Registration Certificate No. ________________________ issued to me on _______________ (date) in terms of the provisions of rule 9 read with notification No. ___________________ dated ___________ .

I/We further declare that duty has been paid in respect of all excisable goods manufactured and remaining in the factory, which are liable to duty.

I/We also declare that there is no government due pending against us and that there is no demand pending against us under Central Excise Act, 1944 (1 of 1944) and rule made thereunder pending as on the date of surrendering the Registration Certificate.

 

Signature of the Registrant or the authorised signatory
with full name, date and seal.

Acknowledgement

I hereby acknowledge receipt of "Registration Certificate No.____________________ in original. Surrender of registration shall be subject to correctness of the declaration made above.

Superintendent of Central Excise
with full name, date and seal.

This notification shall come into force on 1st July, 2001.

F. No. 201/12/2001-CX.6

(P.K. Sinha)
Under Secretary to the Government of India


 26th June, 2001

Notification No.36/2001-Central Excise(N. T.)

In exercise of the powers conferred by sub-rule (2) of the rule 9 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs, being satisfied that it is necessary and expedient in the public interest so to do, -

  1. hereby exempts from the operation of rule 9 of the said rules, -
    1. the persons who manufacture the goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which are chargeable to nil rate of duty or remain fully exempt from the whole of the duty of excise leviable thereon subject to conditions specified in that notification and other conditions as specified below:
      1. the manufacturer makes a declaration in the specified form annexed hereto while claiming exemption under this notification:
      2. that where the exemption from the whole of the duty of excise leviable on the said goods is granted, based on the value of clearances made in a financial year (hereinafter referred to as "full exemption limit"), no such declaration shall be filed, if the aggregate value of the said goods cleared -
      1. by a manufacturer from one or more factories, or
      2. from any factory by one or more manufacturers,

for home consumption, was less than the specified limit during the preceding financial year or in case of a new factory or manufacturer, such value of clearances is estimated to remain less than the specified limit during the current financial year;

    1.  every manufacturer who gets his goods manufactured on his account from any other person subject to the conditions that the said manufacturer authorises the person, who actually manufactures or fabricates the said goods to comply with all procedural formalities under the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, in respect of the goods manufactured on behalf of the said manufacturer and, in order to enable the determination of value of the said goods under section 4 or section 4A of the said Act, to furnish information including the price at which the said manufacturer is selling the said goods and the person so authorised agrees to discharge all liabilities under the Act and the rules made thereunder:

Provided that in respect of goods falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the manufacturer shall authorize the job worker, who has been authorized to pay the duty of excise leviable on such goods on his behalf under sub rule (3) of rule 4, to furnish information including the retail sale price at which such goods are sold in order to enable determination of tariff value of such goods under sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944) or any notification issued thereunder.

Explanation.- For the purposes of this notification, "retail sale price" means the maximum price at which the excisable goods may be sold in packaged form to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale;

    1. the persons manufacturing excisable goods by following the warehousing procedure as required by or under the Customs Act, 1962 (52 of 1962) subject to the following conditions: -
      1. the said excisable goods and any intermediary or by-product including the waste and refuse arising during the process of manufacture of the said goods under the Customs Bond are either destroyed or exported out of the country to the satisfaction of the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, in-charge of the Customs Bonded Warehouse;
      2. the manufacturer shall file a declaration in the specified form annexed hereto in triplicate for claiming exemption under this notification;
        no drawback or rebate of duty of excise paid on the raw materials or components used in the manufacture of the said goods, shall be admissible.
    1. the person who carries on wholesale trade or deals in excisable goods except first stage dealer or second stage dealer as defined in CENVAT Credit Rules, 2001;
    2. the person who uses excisable goods for any purpose other than for processing or manufacture of any goods availing benefit of exemption extending concessional rate of duty;
    3. every job worker, who undertakes job work in respect of final products falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on behalf of any other person who shall pay the duty or duties of excise leviable on the said goods, under sub-rule (3) of rule 4 and comply with all procedural formalities and discharge all liabilities under the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, in respect of the goods manufactured on behalf of the said other person:

Provided that the above exemption shall not apply to the job worker who may be authorised to pay the duty of excise leviable on such final products manufactured by him on behalf of such other person in accordance with the proviso to sub-rule (3) of rule 4 of the said rules.

Explanation.- For the purposes of this proviso, the expression "job worker" shall have the meaning assigned to it in sub-rule (3) of rule 4;

  1. hereby declares that where a hundred per cent export oriented undertaking, or a unit in Free Trade Zone or Special Economic Zone, is licensed or appointed, as the case may be, under the provisions of the Customs Act, 1962, such hundred per cent export oriented undertaking or unit in Free Trade Zone or Special Economic Zone shall be deemed to be registered for the purposes of rule 9 of the Central Excise (No.2) Rules, 2001.
  2. hereby declares that if two or more premises of the same factory are separated by public road, railway line or canal, the Commissioner of Central Excise may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations, allow single registration.

Explanation. - For the purpose of this notification, the expression "specified limit" shall mean full exemption limit minus ten lakh rupees.


Annexure

Declaration Form

To

The Assistant Commissioner/ Deputy Commissioner,

Central Excise,

I/We……………………………………….declare that to the best of my/our knowledge and belief the information furnished in the Schedule below is true and complete.

I/We undertake to apply for a Central Excise registration certificate in the proper form as soon as the value of the goods, mentioned in the said Schedule, cleared for home consumption in a financial year, reaches the full exemption limit.

I/We undertake to apply for a Central Excise Registration in the proper form as soon as the goods mentioned in the Schedule become chargeable to duty.

I/We undertake to maintain such records and follow such procedure as may be prescribed by the Commissioner in relation to the exempted goods.

I/We also undertake to intimate any change in the information furnished in the said Schedule.

THE SCHEDULE

1. Name(s) and address(es) of the proprietors/all partners/Directors of the company owning the factory.

2. Name and address of the factory.

3. Name and addresses of other factories/manufacturers (producing such goods) in whom the manufacturer claiming the exemption has proprietary interest.

4. Full description of the goods (heading-wise) manufactured by the factory.

5. Value/quantity of the goods cleared during the preceding financial year.

6. Value/quantity of the goods estimated to be cleared in the current financial year.

7. Heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) under which the goods are classifiable.

8. (a) Reference to the heading/sub-heading of the said Schedule Section 5A of the Central Excise Act, 1944 (1 of 1944), the case may be (under which the goods are exempted from the whole of the duty of excise leviable thereon).

(b) Ground of exemption under the said heading/sub-heading or the said notification

9. Process of manufacture.

(SIGNATURE OF THE APPLICANT)

Note.-Portion of the Form/Schedule that is not relevant to a particular manufacturer may be deleted.

2. This notification shall come into force on the 1st day of July, 2001.

F. No. 201/12/2001-CX.6

(P.K. Sinha)
Under Secretary to the Government of India


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