CENTRAL EXCISE LAW

Central Excise Consultants-:

The Central Excise Law & Procedures mainly comprise of Central Excise Act, 1944, Central Excise Rules, 2002, Cenvat Credit Rules 2004, Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008, Central Excise (Compounding of Offences) Rules, 2005, Central Excise (Appeals) Rules, 2001, CESTAT (Procedure) Rules, 1982 and Notifications issued under Central Excise Act, 1944 and the Rules made thereunder.

Persons Requiring Registration: The following categories of persons require registration:

1.Every Manufacturer if dutiable excisable goods.
2.First and second stage dealers (including manufacturer’s depots and importers) desiring to issue Cenvatable invoices.
3.Persons holding warehouses for storing non-duty paid goods.
4.Persons who obtain excisable goods for availing end-use based exemption.
5.Exporter-manufacturers under rebate/bond procedure; Export Oriented Units and EPZ units which have interaction with the domestic economy (through DTA sales or procurement         of duty free inputs).

Separate registration is required in respect of separate premises (factory, depot, godown etc.) except in cases where two or more premises are actually part of the same factory (whre processes are inter-linked) but are segregated by public road, canal or railway line. In the case of textiles, a single registration will do for all premises listed therein. Further, several manufacturers owning machinery (such as power looms) under a common shed or in common premises will be treated as a separate factory each for their respective machinery and there will be no clubbing of their production/clearance.