Registration

[Raja krishnan]

Dear Sirs,

One merchant exporter not having any Plant & Machinery, In this position they requested to me to submit Central Excise Registration. I have proceed to online but some confuse raise while filled the registration in particular place of Land boundaries and premises details etc.. what can i do in this status. Please clarify. please be noted they insist to me to proceed them register office address for all clarification. whether it is correct one. Please reply.

[Suryanarayana Sathineni]

Dear Raja,

In my view, Merchant exporter not required to take Excise Registration since he is not having any plant and machinery except an office and who is generally in possession of some export orders on his name for which he places order on the manufacturers to execute such export orders by issuing CT-1 against his bond executed before his Maritime Commissioner /Jurisdictional Excise Authority.

Excise Registration is generally required for a manufacturer/dealer or a warehouse. If the said Merchant exporter is intend to carry out business as a Dealer , he can apply for such dealer Registration by giving details of his office address.

Regards

Surya

AI Summary

Excise registration for merchant exporters: office-only exporters need not register; may register as dealers instead. Merchant exporters without plant or machinery and operating only from an office are generally not required to obtain excise registration; they procure manufacture from producers and use export bond procedures such as CT-1. If the merchant exporter carries on trade as a dealer, they may apply for dealer registration by providing the office address.