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

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.