Registration-Central Excise

[Ashok Chopra]

We are manufacturer exporter. Product is exciseable, Export is ₹ 20.00 crore DTA sale only 5.00 lac only in previous year maximum is scrap sale (sold without excise duty)

Queries:-

1. Is Central Excise registration necessary?

2. Can factory stuffing permission be given without central excise registration?

Please guide me accordingly

[MADAN RAHEJA]

Dear Sir, In terms of Board's Circular No. 952/13/2011-CX., dated 8-9-2011, reply to your first query is 'no' and reply to your second query is 'yes'. The circular can be downloaded from web-site of CBEC or even TMI.

[Rajagopalan Ranganathan]

Sir,

Para 2 of CBEC's Circular No. 952/13/2011-CX., dated 8-9-2011 states that-

"Chapter 7 and 8 of CBEC’s Central Excise Manual, inter-alia, provide that the exporter of excisable goods may request the Superintendent/ Inspector of Central Excise having jurisdiction over the factory or warehouse or approved premises for examination and sealing of the export goods at the place of dispatch, 24 hours in advance or such shorter period as may be mutually agreed upon. Notification No. 19/2004-CE(NT) dated 6^th September 2004, issued under Rule 18 of the Central Excise Rules, 2002, inter-alia, provides that registered manufacturer exporters and merchant exporters who procure the goods directly from the factory or warehouse for export under claim of rebate, have the option of getting the export goods sealed by the Central Excise officer at the place of dispatch. Further, the merchant – exporters other than those procuring the goods directly from the factory or warehouse are also allowed to export the goods sealed at the place of dispatch by a Central Excise Officer. The application for examination and sealing of export goods at the place of dispatch is required to be made to the jurisdictional Superintendent/ Inspector of Central Excise. In terms of Notification No. 42/2001-CE (NT) dated 26^th June 2001, applicable to export under bond in terms of Rule 19 of Central Excise Rules, 2002, the exporter shall approach the concerned Superintendent or Inspector of Central Excise.

A merchant exporter is not required to get registered with Central Excise Department under rule 9 of Central Excise Rules, 2002. Therefore for your first query the answer is 'No'. The answer for your second query the same lies in the above mentioned CBEC's Circular.

[Ashok Chopra]

Sir,

In our last para "A merchant exporter is not required to be registered under central excise" but I am MANUFACTURER-EXPORTER exported ₹ 20.00 crore and DTA sale is only ₹ 5.00 Lac in previous year. Is Central Excise Registration is compulsory?

[Ganeshan Kalyani]

Sir, the answers is there in the reply of Sri Rajagopalan Sir. Please go through the reply again, you will get the answer. Thanks.

AI Summary

Central Excise registration not required for certain exporters; factory stuffing permitted at place of dispatch under CBEC guidance. Central guidance indicates that Central Excise registration is not invariably required for exporters and that permission for examination and sealing of export goods at the place of dispatch (factory stuffing permission) can be granted by the Superintendent/Inspector of Central Excise on application. CBEC circulars and notifications provide that exporters, including merchant exporters procuring directly from factory or warehouse, may opt for sealing at dispatch and set the procedural route for seeking such sealing from the jurisdictional officer.