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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 :-

  1. who cure unmanufactured products except for curers of coffee;
  2. who carry on wholesale trade or deal as broker or commission agent of excisable goods; and
  3. who obtain excisable goods for purposes other than the special industrial purposes referred to in rule 192 of the Central Excise Rules, 1944.

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