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
Manufacturer-Exporters Exempt from Central Excise Registration for Exports per CBEC Circular No. 952/13/2011-CX A manufacturer-exporter inquired about the necessity of Central Excise registration, given their significant export volume and minimal domestic sales. Responses clarified that, according to CBEC's Circular No. 952/13/2011-CX, a manufacturer-exporter is not required to register for Central Excise if exporting excisable goods. Additionally, factory stuffing permission can be granted without such registration. The discussion highlighted that merchant exporters, who procure goods directly from factories or warehouses, also do not need Central Excise registration, as detailed in the circular and related notifications. (AI Summary)
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