Liability of Registration under Central Excise

[Naveen Jain]

 

Dear Sir / Madam,

 

Please clarify, if I am a manufactured of Plastic footwear having MRP less than Rs.500 per pair and having turnover more than 1.5 crore. Should I required to register in excise. ( Plastic footwear MRP less than RS. 500 not excise able).

 

thanks in advance.

 

 

[rajkumar shukla]

Although i have not checked up whether such shoes are exempt or not, The limit of 1.5 crore does not include value of clearances of exempted goods. In other words since your goods are fully exempted, there is no need to get registered.

 

AI Summary

Excise registration threshold excludes exempted goods; fully exempt plastic footwear manufacturers are not required to register.
The turnover threshold for compulsory excise registration excludes the value of clearances of exempted goods; therefore, where all manufactured plastic footwear is fully exempt, those clearances are not counted and registration is not required for exceeding the turnover limit.