Centralized registration exemption for aluminium roofing panel manufacturers allows single registration where goods consumed at manufacturing site. Manufacturers of aluminium roofing panels under tariff item 7610 90 10 are exempted from rule 9(2) of the Central Excise Rules, 2002 provided the panels are consumed at the site of manufacture for project execution and the manufacturer operates a centralised billing or accounting system across multiple manufacturing units and opts to register only the premises or office where centralised billing or accounting is carried out.