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of <h1>India exempts smart card manufacturers with centralized billing from multiple excise registrations under Rule 9(2) of Central Excise Rules.</h1> The Government of India, through the Ministry of Finance's Department of Revenue, issued Notification No. 14/2011 - Central Excise (N.T.) on June 3, 2011. It exempts manufacturers of recorded smart cards under sub-heading 8523 from certain Central Excise Rules. Specifically, if a manufacturer has a centralized billing or accounting system for goods produced at different units, they can opt to register only the premises or office handling this centralized system. This exemption is granted under the powers of sub-rule (2) of rule 9 of the Central Excise Rules, 2002.
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