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

[Guest]

So many queries in at once! I think, there is no provision in the central excise which says that for the purpose of two activities (manufacturing and trading) assessee must have two gates. But, on the other side, you must have appropriate arrangements / facilities / safeguard to ensure that items for trading should not be mixed for items for manufacturing.

AI Summary

Excise registration separation: no statutory requirement for separate gates, but safeguards required to prevent commingling. Query concerns two excise registrations at the same factory and related issues including separate gates, bill of entry segregation, invoicing and valuation of replacement spares, and sale of trading items identical to manufactured goods. The recorded reply states there is no central excise provision requiring separate gates or entrances for distinct registrations, but the assessee must have appropriate arrangements and safeguards to prevent mixing trading stock with manufactured goods; no further guidance is provided on customs documentation, invoicing or valuation.