In view of the amendments to Rule 9 of the Central Excise Rules 2002 and Rule 9 of Cenvat Credit Rules 2004, it is now mandatory for an importer to get himself registered as Importer in addition to the existing registration as Dealer of excisable goods.
Can the Assesses have two registrations under Central excise for the same premises? Will it be necessary to submit all the documents in relation to the proposed new registration for the existing premises which is already registered with the Dept.?
Debate on Central Excise Rules: Recent Amendments Clarify Importers Need Not Register Separately as Dealers. In a discussion about amendments to the Central Excise Rules, participants debated the necessity for importers to register separately as dealers and importers. The amendments under Notification 8/2014 and related notices made it mandatory for importers to register as such, raising questions about dual registration for the same premises and the submission of documents. Participants sought clarification from authorities, but responses were inconsistent. Some advised obtaining dual registration to avoid penalties, while others argued that one registration suffices. Recent notifications and circulars clarified that dealers need not register separately as importers, correcting earlier requirements. (AI Summary)
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