registration certificate need to be amended or not

[Dalia Felix]

Dear Sirs,

we are manufacturers of certain dutiable goods. One of our finished goods (say A - on which excise duty is paid) is converted to another value added product (B) and is sold to customers. Though the 'commercial name' of the value added good changes on conversion, the tariff head remains the same.

We have already included A in the excise registration certificate. In this context, whether we have to amend our registration certificate (since CETA remains the same and it already exists in the registration) or not?

What are the procedures to be followed and precautions to be taken.

AI Summary

Captive consumption procedure applies when converted goods share the same tariff; no registration amendment required.
If the converted product B falls under the same tariff heading as product A, no amendment of the excise registration certificate is required. The captive consumption procedure must be followed: raise an invoice for captive consumption of A, enter the transaction in the RG 1 register, and pay duty when B is removed from the factory. Use ACES to add or record specific product details if needed, and report product B separately in RG 1 and ER 1 returns under the same chapter/subheading with its distinct name.