Exemption from registration covers curers (excluding coffee), wholesale dealers and brokers, and non industrial users of excisable goods. Exemption from registration under sub rule (2) of rule 174 of the Central Excise Rules, 1944 applies to three classes: curers of unmanufactured products (excluding curers of coffee); persons carrying on wholesale trade or acting as broker or commission agent of excisable goods; and persons obtaining excisable goods for purposes other than the special industrial purposes referred to in the Central Excise Rules. Each class is a standalone ground for non registration, tying exemption to the nature of activity and the end use of excisable goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from registration covers curers (excluding coffee), wholesale dealers and brokers, and non industrial users of excisable goods.
Exemption from registration under sub rule (2) of rule 174 of the Central Excise Rules, 1944 applies to three classes: curers of unmanufactured products (excluding curers of coffee); persons carrying on wholesale trade or acting as broker or commission agent of excisable goods; and persons obtaining excisable goods for purposes other than the special industrial purposes referred to in the Central Excise Rules. Each class is a standalone ground for non registration, tying exemption to the nature of activity and the end use of excisable goods.
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