Registration - Central Excise

[Sanjay Sharma]

We are going to have a new Warehouse in Chennai, is it mandatory to get registered with Central Excise authority for owning a warehouse only or it is dependent of the product or activity will be taking under in the same Warehouse, pls. clarify.

Regards,

Sanjay Sharma

[YAGAY and SUN]

If you are willing to issue excisable invoice and intend to passon the duty to the ultimate buyer/customer (as the case may be) or intent to store dutiable rawmaterial (outside your factory premises with appropriate permission from the commissioner of Central Excise), then, it is required otherwise not.

[Sanjay Sharma]

Thnaks a lot,

Sanjay Sharma

[rajkumar shukla]

pl elaborate what is meant by DUTIABLE RAW MATERIAL.

AI Summary

Central Excise registration required where warehouse issues excisable invoices or stores dutiable raw material with permission.
Central Excise registration for a warehouse is required when the warehouse issues excisable invoices, intends to pass on excise duty to buyers, or stores dutiable raw material outside factory premises with appropriate permission from the Commissioner of Central Excise; absent those activities, registration is not required.