Central Excise registration requirement clarified: manufacturers claiming exemption must file specified declaration citing the exemption notifications and amend registration. Manufacturers claiming excise duty exemption under Notifications No.49/2003-CE and No.50/2003-CE must follow Notification No.36/2001-CE (NT) procedures: furnish a specified-format declaration stating grounds and the notification relied upon; registered manufacturers must amend initial registration information; existing unregistered units availing rule 9 benefits must intimate changes to their declarations. Jurisdictional officers should undertake necessary checks and claimants may avail the procedural framework of Notification No.36/2001-CE (NT) as amended.
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Central Excise registration requirement clarified: manufacturers claiming exemption must file specified declaration citing the exemption notifications and amend registration.
Manufacturers claiming excise duty exemption under Notifications No.49/2003-CE and No.50/2003-CE must follow Notification No.36/2001-CE (NT) procedures: furnish a specified-format declaration stating grounds and the notification relied upon; registered manufacturers must amend initial registration information; existing unregistered units availing rule 9 benefits must intimate changes to their declarations. Jurisdictional officers should undertake necessary checks and claimants may avail the procedural framework of Notification No.36/2001-CE (NT) as amended.
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