Clarifications on Special Procedure for Manufacturers Under Notification 04/2024: Machine Details, Electricity Certification, and Compliance Explained.
The circular addresses clarifications on the special procedure for manufacturers of specified commodities as per Notification No. 04/2024. It specifies that certain machine details like make and model numbers are optional, while the machine number is mandatory. Electricity consumption must be certified by a Chartered Engineer if not readily available. The sale price should be entered for goods without an MRP. The special procedure does not apply to SEZ units or manual packing operations. In job work scenarios, compliance falls on the principal manufacturer if the job worker is unregistered. The circular aims to ensure uniformity in implementing these provisions.
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