Exemption from Registration to wholesale Traders or Dealers, Brokers, Commission Agents, Curers of unmanufactured Products except curers of coffee and persons who obtain excisable goods except under Excise Rule 192.
Notification No. 21/92-C.E. (N.T.), dated 7-8-1992.
[4] Exemption from registration to wholesale traders or
dealers,brokers, commission agents, curers of unmanufactured products except
curers of coffee and persons who obtain excisable goods except under Excise Rule
192. — 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 specify the following persons who need not obtain registration under the
said rule, namely :-
- who cure unmanufactured products except for curers of coffee;
- who carry on wholesale trade or deal as broker or commission agent of
excisable goods; and
- who obtain excisable goods for purposes other than the special
industrial purposes referred to in rule 192 of the Central Excise Rules,
1944.