Introduction, Persons requiring registration, Exemption from Registration Application for Registration, Fling of Declaration in lieu of registration.
Persons requiring registration
Exemption from Registration
Application for Registration
Fling of Declaration
in lieu of registration
Procedure of Issue of
Issue of Registration
Period of Validity of
Surrender, Cancellation, Suspension or Revocation of Registration
Lost Registration Certificates
REGISTRATION AND E.C.C. NUMBER
1.1 For the administration of the Central Excise Act, 1944 and the Central
Excise (No.2) Rules, 2001 (hereinafter referred to as the ‘said Rules’)
manufacturers’ of excisable goods or any person who deals with excisable
goods, with some exceptions, are required to get the premises registered
with the Central Excise Department before commencing business.
- Persons requiring registration
2.1 In accordance with Rule 9 of the said Rules and Notifications
issued under rules 18 and 19 of the said Rules, as the case may be, the
following category of persons are required to register with jurisdictional
Central Excise Officer in the Range office having jurisdiction over his
place of business/factory:
2.2 Separate registration is required in respect of separate premises
except in cases where two or more premises are actually part of the same
factory (where processes are interlinked), but are segregated by public
road, canal or railway-line. The fact that the two premises are part of
the same factory will be decided by the Commissioner of Central Excise
based on factors, such as:
- Every manufacturer of excisable goods (including Central/State
Government undertakings or undertakings owned or controlled by
autonomous corporations) on which excise duty is leviable .
- Persons who desire to issue CENVATABLE invoices under the provisions
of the CENVAT Credit Rules, 2001.
- Persons holding private warehouses.
- Persons who obtain excisable goods for availing end-use based
- Exporters manufacturing or processing export goods by using duty
paid inputs and intending to claim rebate of such duty or by using
inputs received without payment of duty and exporting the finished
2.3 Separate Registration is required for each depot, godown etc. in
respect of persons issuing Cenvat invoices. However, in the case liquid
and gaseous products, availability of godown should not be insisted
- Interlinked process – product manufactured/produced in one premise
are substantially used in other premises for manufacture of final
- Large number of raw materials are common and received/proposed to be
received commonly for both/all the premises
- Common electricity supplies.
- There is common labour /work force
- Common administration/ works management.
- Common sales tax registration and assessment
- Common Income Tax assessment
- Any other factor as may be indicative of inter-linkage of the
This is neither an exhaustive list of indicators nor each indicator is
necessarily in each case. The Commissioner has to decide the issued from
case to case.
2.4 Registration Certificate may be granted to minors provided they have
legal guardians i.e. natural guardians or guardians appointed by the
Court, as the case may be, to conduct business on their behalf.
- Exemption from Registration
3.1 The Central Board of Excise and Customs (CBEC), by Notification No.
36/2001-CE (NT) dt.26.6.2001, has exempted specified categories of
persons/premises from obtaining registration, as follows:
3.2 The Drugs and Cosmetics Rule 1945 recognises the concept of loan
licence in the manufacture of P or P medicines. As a result the system
of accepting the said concept is still prevalent under excise law. In
such cases the procedure prescribed under Notification no.36/2001-CE
(NT) dated 26/6/2001 has to be followed. The principal manufacturer who
has under-taken to comply with the procedural formalities will have to
maintain separate accounts in respect of goods manufactured on his own
account and goods manufactured on behalf of the loan licensee. However,
the principal manufacturer has to aggregate the clearances made by him
together with clearances made on behalf of the loan licensees with
regard to eligibility as well as exemption limit. In other words the
clearances made on behalf of the loan licensee have to be clubbed with
that of the principal manufacturer (by the manufacturer from one or more
factories and from the factory by one or more manufacturers).
- Persons who manufacture the excisable goods, which are chargeable to
nil rate of excise duty or are fully exempt from duty by a notification.
- Small scale units availing the slab exemption based on value of
clearances under a notification. However, such units will be required to
give a declaration (Annexure-1)once the value of their clearances
touches Rs.90 lakhs.
- In respect of ready-made garments, the job-worker need not get
registered if the principal manufacturer undertakes to discharge the
- Persons manufacturing excisable goods by following the warehousing
procedure under the Customs Act, 1962 subject to the following
- the said excisable goods and any intermediary or by-product
including the waste and refuse arising during the process of manufacture
of the said goods under the Customs Bond are either destroyed or
exported out of the country to the satisfaction of the Assistant
Commissioner of Customs or the Deputy Commissioner of Customs, in-charge
of the Customs Bonded Warehouse;
- the manufacturer shall file a declaration in the specified form
annexed hereto in triplicate for claiming exemption under this
- no drawback or rebate of duty of excise paid on the raw materials or
components used in the manufacture of the said goods, shall be
- The person who carries on wholesale trade or deals in excisable
goods (except first and second stage dealer, as defined in Cenvat Credit
- A Hundred per cent Export Oriented Undertaking, or a unit in Free
Trade Zone or Special Economic Zone licensed or appointed, as the case
may be, under the provisions of the Customs Act, 1962.
- Persons who use excisable goods for any purpose other than for
processing or manufacture of goods availing benefit of concessional duty
- Application for Registration
4.1 Under authority of Section 6 of the Central Excise Act, 1944 read
with rule 9 of the said Rules, the CBEC has prescribed the format for
Application as well as Registration Certificate. The application has to
be made to the jurisdictional Central Excise Officer.
4.2 The application for registration should be signed by:
4.3 When a manufacturer who is exempt from the registration is required
to file a declaration, the same will be filed with the Assistant
Commissioner of the jurisdictional Central Excise Division.
- The applicant or by his authorised agent having general power of
attorney. The Range Officer shall have power to call the original
documents to verify ‘power of attorney’. Such document shall not be
retained by the Range Officer but be returned immediately after
- In case of unregistered partnership firms, by all partners.
- In case of registered partnerships, by the managing partner or
other partner so authorised in the Partnership Deed.
- Fling of Declaration in lieu of registration
5.1 The manufacturers who are exempted from the operation of Rule 9 by
virtue of Notification no. 36/2001-Central Excise (NT) dt.26/6/2001 have
to file a declaration with the Assistant Commissioner of the respective
Divisions. Such declarations received from the assessee will have to be
filed separately, tariff head-wise in the Divisional office. The details
should be entered in the register to be maintained in the Divisional
office in the enclosed proforma. Genuine delay in filing the required
declaration need not be viewed seriously and the assessee may be allowed
to enjoy the exemption from the operation of Rule 9 as well as from the
payment of duty provided the conditions stipulated in the respective
exemption Notifications have been duly fulfilled.
- Procedure of Issue of Registration Certificate
6.1 Under the section 6 of the Central Excise Act, 1944 read with rule 9
of the said Rules, the CBEC, by notification, has specified the format
for Application as well as Registration Certificate (Annexure 2 and 3,
respectively). The format of application is common to manufacturers,
private warehouse holders, and registered dealers issuing CENVATABLE
invoice and persons who obtain goods by availing end-use based
exemptions, including manufacturers or processors of export goods.
6.2 In the application for Registration, the applicant has to submit
ground plan. Under the Central Excise (No.2) Rules, 2001, there is no
stipulation of any specified marked area for storing the finished goods
(traditionally called the ‘bonded store room’). Thus there is no need
for marking such area in the ground plan. The only verification that the
jurisdictional officers should conduct that the premises mentioned in
the application for registration, are genuine and are intended for the
purposes for which the application has been made. Assessee, however,
shall be responsible for proper storage and accountal of goods
manufactured in his factory at any point of time.
6.3 The verification shall be made by the Inspector or Superintendent of
Central Excise having jurisdiction over the premises (Range Officer) in
respect of which the applicant has sought registration, within 5 working
days of the receipt of application. As per the rules/notification, the
registration certificate shall be issued within 7 working days. The
Range Officer (Superintendent) either himself or through the Sector
Officer (Inspector) shall verify whether the declared address and
operations (intended) are genuine and the declarations made in the
application are correct. If found in order, he will endorse the
correctness of the same and append his dated signature on the office
copies of the Registration application and the copy of the application
with the registrant. If any deviations or variations are noticed during
the verification, the same should be got corrected. Any major
discrepancy, such as fake address, non-existence of any factory etc.
shall be reported in writing to the Divisional Officer within 3 working
days and the Range Officer shall initiate action to safeguard revenue.
- Issue of Registration Certificate.
7.1 All Registrations of each type should be numbered in a single series
for the Range as a whole , commencing with serial no. 1 for each
calendar year . The issuing authority should make every effort to
complete all formalities and grant the Registration Certificate within 7
days of receipt of application in his office. Every Registration
Certificate granted / issued by the registering authority shall be under
his signature. He should also countersign the ground plan accompanying
the Registration Certificate. The Registration Certificate and the
duplicate copy of the plan should be returned to the registered person
who shall exhibit his Registration Certificate or a certified copy
thereof in a conspicuous part of the registered premises. The
Registering authority in a permanent file shall keep the application as
well as the ground plan.
7.2 In case of partnership firms, the Registration Certificate which is
granted in the name of the said firm [which is registered or not under
the Partnership Act] shall contain the names of all the partners.
7.3 The Registration Certificate or a certified copy thereof is required
to be exhibited in a conspicuous part of the registered premises.
- Period of Validity of Registration
8.1 Once Registration Certificate is granted, it has a permanent status
unless it is suspended or revoked by the appropriate authority in
accordance with law or is surrendered by the person or company
concerned. If the person who applies for Registration with the
department is an individual, then the Certificate would cease to be
valid in the event of the death of the said individual. Any other
person(s) who wish(es) to continue with the operations for which the
deceased person was registered, he would then have to apply afresh. (See
notification no. 35/2001-Central Excise (N.T.) dated 26th June, 2001.).
8.2 In the case of limited company, death of a director would not affect
the status of Registration, since Registration is issued to the body
corporate recognizing the same as a legal person. In the case of
partnership firms also normally no difficulty would arise with regard to
succession, since the surviving partners will continue either in the
same name or with the change of name the business. However, in the case
of proprietary business when the proprietor dies, the successor in
estate has to apply for a fresh Registration. Ordinarily fresh
Registration would be issued to the person who happens to be in the
actual possession of the business. However, grant of fresh Registration
to the successor in estate shall not be regarded that the Government has
accepted the said person as the legal successor/heir to the deceased.
Surrender, Cancellation, Suspension or Revocation of Registration
9.1 Registration Certificate may be surrendered as per application in
prescribed form in Notification No. 35/2001-CE (N.T.) dated 26.6.2001
[Annexure-4]. This is subject to compliance of the statutory obligations
under the excise law, particularly the payment of all dues to the
Government including the duty on finished excisable goods lying in the
factory/warehouse. In case of mis-declaration regarding compliance, the
surrender of registration shall not be valid.
9.2 Registration Certificate may be cancelled by the Registering
authority when the registered person voluntarily surrenders the
Certificate due to closure of business.
9.3 As per rule 17 of the said Rules Registration Certificate may be
revoked or suspended by the Deputy/Assistant Commissioner of Central
Excise, if the holder or any person under his employ has committed a
breach of any condition of the Central Excises Act or the rules made
thereunder or has been convicted of an offence under Section 161 read
with Section 109 or Section 116 of the Indian Penal Code [45 of 1860].
9.4 Suspension or revocation of the Registration is a heavy punishment
since it amounts to suspending or stopping the business and could result
in grave damage to the person concerned. Hence this penalty should be
resorted to only in cases where there is persistent misdemeanor
involving serious loss of revenue.
10.4 Though technically, a Registration Certificate can be suspended or
revoked by the issuing authority, the power to revoke or suspend the
Registration is vested only with the Deputy/Assistant Commissioner. In
case of suspension or revocation, the Range Officer should refer the
matter to the Deputy/Assistant commissioner who will pass appropriate
orders after affording a reasonable opportunity. Appeal against this
order lies with the Commissioner[Appeals] and this should be
specifically spelt out in the order -in-original of the Deputy/Assistant
- Lost Registration Certificates
10.1 When a Registration Certificate is reported to be lost, the
registered person shall submit a written application to the Range
Officer for issuing a DUPLICATE REGISTRATION CERTIFICATE. The same shall
be issued after making necessary entries in the record or logs in the
An importer who intends to issue invoice under Cenvat Credit Rules,
2001, will have to Register himself in the manner specified earlier.