Centralized registration extended to recorded smart card manufacturers, permitting registration at centralized billing premises to simplify excise compliance. Manufacturers of recorded smart cards (sub heading 8523) with geographically dispersed production and a centralized billing or accounting system may register only the premises or office from which such centralized billing or accounting is conducted, to address difficulties in premises wise discharge of excise duty after withdrawal of the exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Centralized registration extended to recorded smart card manufacturers, permitting registration at centralized billing premises to simplify excise compliance.
Manufacturers of recorded smart cards (sub heading 8523) with geographically dispersed production and a centralized billing or accounting system may register only the premises or office from which such centralized billing or accounting is conducted, to address difficulties in premises wise discharge of excise duty after withdrawal of the exemption.
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