Registration exemption for specified manufacturers and agents permits operation without central excise registration subject to declarations and conditions. Rule 9 registration is exempted for specified persons: manufacturers of nil rated or fully exempt goods (subject to a prescribed declaration and value based 'full exemption limit' conditions), persons who get goods manufactured on their account with authorisation and valuation information, customs bonded manufacturers complying with destruction/export and filing triplicate declaration, wholesale dealers, non processing users, and job workers for specified chapters who discharge procedural liabilities; deemed registration is provided for licensed export units and duty free shop warehouses, and the Commissioner may permit single registration for closely located interlinked factory premises.
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.
Registration exemption for specified manufacturers and agents permits operation without central excise registration subject to declarations and conditions.
Rule 9 registration is exempted for specified persons: manufacturers of nil rated or fully exempt goods (subject to a prescribed declaration and value based "full exemption limit" conditions), persons who get goods manufactured on their account with authorisation and valuation information, customs bonded manufacturers complying with destruction/export and filing triplicate declaration, wholesale dealers, non processing users, and job workers for specified chapters who discharge procedural liabilities; deemed registration is provided for licensed export units and duty free shop warehouses, and the Commissioner may permit single registration for closely located interlinked factory premises.
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