Dealer Registration is for FSD or SSD?

[Chandan Garg]

We are registered as a dealer under central excise. RO told us that we can not import, purchase from manufacturer and purchase from FSD on same registration number. According to him any dealer can be an importer and FSD and cannot be importer and SSD in respect of different goods. Please advise.

AI Summary

Dealers Must Separate Registrations for Importing and Purchasing to Comply with Central Excise Rules 9(1) and 2. A dealer under central excise inquired about the ability to import, purchase from manufacturers, and purchase from First Stage Dealers (FSD) under the same registration. The responses clarified that the Central Excise Rules require separate registrations for different activities. Rule 9(1) and Rule 2 of the Central Excise and Cenvat Credit Rules were discussed, indicating that an importer is not automatically a First Stage Dealer, and a Second Stage Dealer (SSD) cannot independently import goods. It was advised to obtain separate registrations for FSD and SSD activities to ensure smooth Cenvat credit processing and avoid legal issues.