New Central Excise Registration Procedure for manufacturers of hand rolled cheroot of tobacco under Sub-Heading No.2402.00 of Central Excise Tariff Act, 1985
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Simplified registration for hand-rolled cheroot manufacturers permits excise registration even without PAN, with association-facilitated applications. Central Excise registration for hand-rolled cheroot manufacturers under Sub Heading 2402.00 is streamlined by permitting trade associations to collect applications for submission at Divisional headquarters, issuing a simplified exclusive registration form for new entrants, and relaxing the standard PAN-based registration requirement so that registration may be granted in the absence of PAN. Existing registrants need not reapply. Commissioners and field officers are instructed to facilitate, educate, publicise, and assist applicants to minimise departmental interference.
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.
Simplified registration for hand-rolled cheroot manufacturers permits excise registration even without PAN, with association-facilitated applications.
Central Excise registration for hand-rolled cheroot manufacturers under Sub Heading 2402.00 is streamlined by permitting trade associations to collect applications for submission at Divisional headquarters, issuing a simplified exclusive registration form for new entrants, and relaxing the standard PAN-based registration requirement so that registration may be granted in the absence of PAN. Existing registrants need not reapply. Commissioners and field officers are instructed to facilitate, educate, publicise, and assist applicants to minimise departmental interference.
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