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 Cenvate 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.
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Our expert team provides you assistance regarding excise after having a depth study of process carried out by the assessee. We provide you accurate advice & consultancy in this regards. We can assist and take care of all formalities and procedure required to get registered under central excise Act.
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