Exemption from central excise registration requires a declaration, recordkeeping and application for registration once thresholds are met.

Declaration form requires a signed statement that notification- or tariff-based conditions for exemption from registration have been met, an undertaking to apply for Central Excise registration when the value of clearances reaches the exemption limit or goods become dutiable, and an obligation to maintain prescribed records and notify changes. The Schedule mandates factory and business identification, tax registration numbers, electricity connection details, and a tabulated disclosure of excisable goods with tariff classification, clearance value and the notification relied upon.

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