'Notification No. 27/92-C.E. (N.T.), dated 9-10-1992.
[5] Exemption from registration to persons getting goods manufactured
from others. — In exercise of the powers conferred by sub-rule (2) of
rule 174 of the Central Excise Rules, 1944, the Central Board of Excise and
Customs, hereby exempts from the operation of rule 174 of the said rules every
manufacturer who gets his goods manufactured on his account from any other
person subject to the conditions that the said manufacturer authorises the
person, who actually manufactures or fabricates the said goods to comply with
all procedural formalities under the Central Excise Act, 1944 (1 of 1944) and
the rules made thereunder, in respect of the goods manufactured on behalf of the
said manufacturer and, in order to enable the determination of value of the said
goods under section 4 of the said Act, to furnish information including the
price at which the said manufacturer is selling the said goods and the person so
authorised agrees to discharge all liabilities under the Act and the rules made
thereunder.