Central Excise Registration

[Anish Goyal]

A manufacturer Turnover of excisable goods cleared domestically is ₹ 1.20 crores and cleared for export without payment of duty is ₹ 6 crores. Whether it is mandatory to take Central Excise Registration?

In Notification No. 36/2001, exemption is given to 100% EOU. but in this case the manufacturer is not 100% EOU, he is availing SSI exemption for goods cleared domestically. Thus, is the Central Excise Registration mandatory??

[KASTURI SETHI]

Value of the goods exported has to be excluded while arriving at ₹ 1.50 Crore. Hence no need to apply for registration certificate.

[Anish Goyal]

Yes, for calculating SSI exemption, agreed, value of Export was to be excluded.

But for registration no exemption in given in Notification No. 36/2001- CE (NT) for a manufacturer clearing both Domestic and Export. Exemption from registration is given to 100% EOU only in case of exports.

Is there any other notification given exemption from registration.

[Ganeshan Kalyani]

I agree with the reply submitted by Sri Kasturi Sir. As per SSI exemption Notification No. 8/2003 assesse is not required to egister under Central Excise if the excisable turnover is below ₹ 1.50 Crs. However if the turnover crosses ₹ 90Lacs the registration should be taken. Hence in my view you should have taken the registration. Thanks.

[Suresh Hanamshet]

If the local turn over exceeds 90 lacks declaration is required to be filed with the jurisdictional Assistant Commissioner. THE registration is required to be taken only when the local turn over reaches 150 lakhs or the assessee opts to avail cenvat credits on inputs. It is in correct to say that after crossing 90 lakhs registration is to be taken.

[Kishan Barai]

Its good if manufacturing unit have reg. in Central Excise. Because If you export goods you can get rebate against ARE1

AI Summary

Central Excise Registration: export turnover excluded; domestic thresholds determine mandatory registration and credit eligibility requirements. Export turnover is excluded when computing the excisable turnover threshold for SSI exemption, but exemptions from registration for exports apply only to 100% EOUs. A declaration is required once local turnover exceeds the lower threshold, while formal Central Excise registration is required when domestic excisable turnover reaches the statutory registration threshold or when the assessee opts to avail cenvat credit; registration also facilitates export rebate (ARE-1) procedures.