Importer;s Excise Regsitration

[Samik Chaudhuri]

Sir

We are manufacturer and we also import Raw Material and Machinery for our Factory and not for sale, the machinery were installed and the Raw material are used for Finished Goods. Now the Central Excise Department asked to take another Registration as an 'IMPORTER' and we have to submit qty Return also as an Importer. Now i would like to know whether it is necessary to do the same. Please advice me.

With thanks

Samik Chaudhuri.

[Mehul Pandya]

First stage dealer who imports the material and trading the same in domestic market required to get separate registration as an Importer. In case of manufacture, separate registration does not required as an Importer.

[Sushil Kumar Sharma]

Dear mr. samik chaudhari,

as per my view if your company is manufacturing unit not necessary to importer registration for machinery import.

[rajkumar shukla]

it is necessary only for those who sell such imported goods and recipient wants to avail cenvat credit.

AI Summary

Importer registration: manufacturers importing for in-house use generally exempt; registration needed when imports are for trade or CENVAT credit. Manufacturers importing raw materials and machinery for in-house production generally do not need separate Importer registration; separate registration is required for importers who bring goods for sale or domestic trading, and where recipients will avail CENVAT credit.