Registration fro Importers from April 2014

[Vinay Kunte]

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.? 

AI Summary

Importer registration requirement: procedural lapse alone should not deny Cenvat credit where invoices and receipt of goods are valid.
Amendments required registration as an Importer in addition to dealer registration, causing dual-registration, ACES amendment gaps, and questions on documents, invoice series, RG23D and returns. Administrative clarification later indicated existing first- or second-stage dealers need not obtain separate importer registration and that absence of importer registration is at most a procedural lapse; valid invoices and undisputed receipt/use of goods support entitlement to Cenvat credit despite the registration formality.