Central Excise

[Samik Chaudhuri]

Sir

We are manufacturer as well as importer now I would like to know whether as an Importer we should have Central Excise Registration and we have to submit qty. Return. Please suggest me.

With thanks and regards

Samik Chaudhuri.

[Mahir S]

Sir,

It is required only for traders who are trading imported goods. since you are manufacturer, the same is not applicable to you.

However, you may remove the imported goods "as such", in case you want to clear the same from your factory premises.

AI Summary

Central Excise registration not required for manufacturers importing goods; requirement limited to traders dealing in imported goods. Central Excise registration as an importer is not required for a person who is a manufacturer and imports goods for its own use; the registration obligation is confined to traders who trade in imported goods. A manufacturer may also remove imported goods 'as such' from factory premises if it intends to clear them without further manufacture.