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.

 

 

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.