Centralised billing exemption allows recorded smart card manufacturers to register only the billing premises under Central Excise rules. Manufacturers of recorded smart cards under sub heading 8523 who maintain a centralized billing or accounting system for goods produced by different manufacturing units may opt to register only the premises or office from which such centralized billing or accounting is conducted, and those manufacturing units are exempted from the operation of sub rule (2) of rule 9 of the Central Excise Rules, 2002.
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.
Centralised billing exemption allows recorded smart card manufacturers to register only the billing premises under Central Excise rules.
Manufacturers of recorded smart cards under sub heading 8523 who maintain a centralized billing or accounting system for goods produced by different manufacturing units may opt to register only the premises or office from which such centralized billing or accounting is conducted, and those manufacturing units are exempted from the operation of sub rule (2) of rule 9 of the Central Excise Rules, 2002.
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