Law requirement - two excise registrations

[madhavvan n]

1. Company has two excise registration one for manufacturing and other one for trading for the same factory The Trading licence is for storage of imported goods which are subsequently sold . does the law require that there should be a separate gate and entrance for both the excise registered premises 2. In same bill of entry items for manufactured goods and items of trading are received is there any specification in excise law / customs that there should be separate bill of entry. 5. Spares / parts are some time sent as replacement to customers as they are damaged at customers end when replacement spares are sent should they be sent under trading excise invoice or manufacturing invoice and at what value should it be sent for excise purpose 6. Trading items are similar to manufacturing can these be imported and then sold is there any bar on selling items identical for trading and manufacturing

AI Summary

Clarification on Excise Registrations: No Separate Gates Needed, Ensure Safeguards for Manufacturing and Trading Activities A company holds two excise registrations for manufacturing and trading within the same factory, with the trading license covering storage of imported goods for sale. Queries were raised about the necessity of separate entrances for the two registered activities, the requirement for separate bills of entry for mixed shipments, and the appropriate invoicing and valuation for replacement parts sent to customers. It was also questioned whether identical items could be both manufactured and imported for sale. The response clarified that while separate gates are not mandated, safeguards must ensure trading and manufacturing items are not mixed.