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.
Clarification: Separate importer registration not required for manufacturers using imports for production unless goods are sold for CENVAT credit. An individual inquired about the necessity of obtaining a separate importer registration for importing raw materials and machinery used in manufacturing. The Central Excise Department requested this registration and submission of quantity returns. Three respondents clarified that separate importer registration is generally required only for those trading imported goods domestically. For manufacturers using imports solely for production, such registration is typically unnecessary unless the goods are sold, and the recipient seeks to claim CENVAT credit. (AI Summary)