Importer registration requirement: registered dealers must obtain separate importer registration and comply with central excise and cenvat rules. Dealers already registered under the Central Excise Rules who deal in imported excisable goods must obtain separate registration under the importer category and follow procedures under the Central Excise Rules, the Cenvat Credit Rules and the Central Excise Act; non compliance will amount to contravention and attract enforcement.
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.
Importer registration requirement: registered dealers must obtain separate importer registration and comply with central excise and cenvat rules.
Dealers already registered under the Central Excise Rules who deal in imported excisable goods must obtain separate registration under the importer category and follow procedures under the Central Excise Rules, the Cenvat Credit Rules and the Central Excise Act; non compliance will amount to contravention and attract enforcement.
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