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Sub: C.Ex -
Communication of Notification No. 35 and
Copies of
Notification No.35/2001 C.Ex (N.T) prescribing conditions, safeguards
and procedures for registration under Rule 9 of the Central Excise
(No.2) Rules, 2001 and Notification No. 36/2001 C.Ex (N.T) providing
exemption from registration, both dated 26-06-2001 issued by
the Government of India, Ministry of Finance, Department of Revenue,
New Delhi are
communicated herewith
for information.
The contents of the Trade Notice may be
brought to the notice of all concerned.
(Issued from file C.No.IV/16/2/2001 CX POL)
Sd/
(JANAKI ARUNKUMAR)
ADDL. COMMISSIONER (TECH) To As per
mailing list (Both
department and trade) NOTIFICATION No.35/2001-CENTRAL
EXCISE (N. T.) G.S.R
(E). In exercise of powers conferred by rule 9 of the Central
Excise (No.2) Rules, 2001, (hereinafter referred to as the said rules)
the Central Board of Excise and Customs hereby specifies the
conditions, safeguards and procedures for registration of a person
under the said rules and exemptions from registration in specified
cases: - (1)
Application for registration: Every person specified under sub-rule
(1) of rule 9, unless exempted from doing so by the Board under
sub-rule (2) of rule 9, shall get himself registered with the
jurisdictional Superintendent of Central Excise by applying in the
form specified in Annexure-I; (2)
Registration of different premises of the same registered person: If
the person has more than one premises requiring registration, separate
registration certificate shall be obtained for each of such premises. (3)
Registration Certificate and Number:
Registration Certificate in the Form specified in Annexure-II
containing registration number shall be granted within seven days of
the receipt of the duly complete application. (4)
Transfer of Business: Where a registered person transfers his business
to another person, the transferee shall get himself registered afresh. (5)
Change in the Constitution: Where
a registered person is a firm or a company or association of persons,
any change in the constitution of firm, company or association, shall
be intimated to the jurisdictional Central Excise Officer within
thirty days of such change. (6)
De-registration: Every registered person, who ceases to carry on the
operation for which he is registered, shall de-register himself by
making a declaration in the form specified in Annexure-III and
depositing his registration certificate with the Superintendent of
Central Excise. (7)
Revocation or suspension of registration: A registration certificate
granted under this rule may be revoked or suspended by the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, if the holder of such certificate or any person in his
employment, is found to have committed breach of any of the provisions
of the Act or the rules made thereunder or has been convicted of an
offence under section 161, read with section 109 or with section 116
of the Indian Penal Code (45 of 1860). Annexure-I FORM
A-1 Application
for Registration to cure/produce/manufacture/conduct wholesale
trade/act as a broker or commission agent/obtain excisable goods, for
industrial purpose etc. [
Rule 9 ] (Delete
the letters and words not applicable) To The
Superintendent of Central Excise, Sir, I/We_____________________________Son/Daughter(s)
of___________________ residing at ____________________hereby request
that I/We _______________________ may be issued a registration
certificate under Rule 9 for the purposes indicated in the schedule.
Other details required are also furnished in the schedule. 2.
I/We___________________ agree to abide by all the terms and conditions
of the registration which may be imposed from time to time. 3.
I/We_________________________ agree to abide by all the provisions of
Central Excise (No.2) Rules, 2001 and any orders issued thereunder. 4.
I/We_________________ declare to the best of my/our knowledge and
belief the information furnished herein is true and complete. Place: Date:
Signature of the applicant (Signatures)
..tear
here
ACKNOWLEDGEMENT
Received an
application for Registration from Ms./Mr./Smt. __________________
Son/Daughter of __________________ for registration under Rule 9 Date:
Rubber stamp of the officer
receiving the application. SCHEDULE 1.
Name and address of the person
applying for the registration : 2.
Details of the premises where the activity proposed is to be carried
on :
(attach details of plan of Building/Plant/Machinery etc.) 3.
Details of the proprietors/all partners/Directors of the company
including :
(a) Name(s)
(b) Address(es)
(i) Official
(ii) Residential
(c) Income Tax No./Nos. 4.
5.
In case the application is for obtaining excisable goods to be used
for special industrial purposes, additional
details as below may be furnished. (i)
Estimated quantity of each case :
of goods and value of such goods
likely to be used during the year (ii)
Commodities to be manu- :
factured and issue of each
commodity during the year (iii)
Manner of manufacture : (iv)
Purpose to which :
manufactured product
is supplied (v)
Source from which excisable :
goods will be obtained (vi)
Remarks : 6.
In case the application is for obtaining permission for warehousing,
additional details in the format furnished
below may be given: 1.
Village/town 2.
District _________________________________________________________________________________ Distinguishing
letter or number or
Detailed description of each
Purpose of each letter
and number of each _________________________________________________________________________________ 3.
Description of each main :
division or sub-division of the
warehouse or store-room 4..
Area and total storage capacity : 5.
Varieties of excisable product to :
be stored 6.
Estimated quantity of each :
variety of such products to be
stored during each financial year: Annexure-II Original
(for applicant) Duplicate
(for Division) Triplicate
(for Range) FORM
RC
Proforma
of Registration Certificate Sr.
No. Range: Division: Commissionerate: Registration
Certificate to cure, produce, manufacture, carry on wholesale
trade/business/broker or commission agent or otherwise deal in
excisable goods, act as a user of excisable goods for special
industrial purposes (See Rule 9) (Delete
the letters/words not applicable) 1.
....................... of ..................... having undertaken to
comply with the conditions prescribed in the Central Excise Rules,
2001 and any orders issued thereunder is hereby certified to have been
registered with the Central Excise Department to undertake activities
as detailed in the Schedule. 2.
Certificate is valid only for the premises and purposes specified in
the Schedule and for no other purposes and premises. 3.
Registration certificate is not transferable. 4.
No corrections in the certificate will be valid unless ordered and
attested by the Superintendent of Central Excise. 5.
This certificate shall remain valid till the holder carries on the
activity for which a certificate has been issued or surrenders the
certificate whichever is earlier. 6.
The grant of this certificate shall be without prejudice to the rights
of any other person over the registered premises or purpose to which
such person may be lawfully entitled. SCHEDULE
TO REGISTRATION CERTIFICATE 1.
Name and address of the person to whom the registration certificate
has been granted: 2.
Address and specification of the premises : 3.
Sl.
Description of
Purpose for
Remarks
No.
Excisable goods
which registered ________________________________________________________________ Place: Date :
Signature Annexure
III
To
The Superintendent of Central Excise,
(Address of the Range)_____________
_____________________________________
Subject:
Surrender of Registration Certificate
I/We,
_________________________________ of M/s
________________________, duly
authorised in this behalf by the proprietor/ firm/company
declare that we do not require registration with the Central
Excise and therefore hereby surrender and
deposit with you the original copy of the Registration
Certificate No. ________________________ issued to me on
_______________ (date) in
terms of the provisions of rule 9 read with notification No.
___________________ dated ___________ . I/We
further declare that duty has been paid in respect of all excisable
goods manufactured and remaining in the factory, which are liable to
duty. I/We
also declare that there is no government due pending against us and
that there is no demand pending against us under Central Excise Act,
1944 (1 of 1944) and rule made thereunder pending as on the date of
surrendering the Registration Certificate. Signature
of the Registrant or the authorised signatory with
full name, date and seal. Acknowledgement I hereby
acknowledge receipt of Registration Certificate
No.____________________ in original.
Surrender of
registration shall be subject to correctness of the declaration made
above. Superintendent
of Central Excise with
full name, date and seal. 2.
This notification shall come into force on 1st July, 2001.
F. No. 201/12/2001-CX.6 (P.K.
Sinha) Under
Secretary to the Government of India NOTIFICATION No.36/2001-CENTRAL
EXCISE (N. T.) G.S.R.
In exercise of the powers conferred by sub-rule (2) of the rule
9 of the Central Excise (No.2) Rules, 2001, the Central Board of
Excise and Customs, being satisfied that it is necessary and expedient
in the public interest so to do, - (1)
hereby exempts from the operation of rule 9 of the said rules,
- (i)
the persons who manufacture the goods specified in the First
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which are
chargeable to nil rate of duty or remain fully exempt from the whole
of the duty of excise leviable thereon subject to conditions specified
in that notification and other conditions as
specified below: (a)
the manufacturer makes a declaration in the specified form
annexed hereto while claiming exemption under this notification: (b)
that where the exemption from the whole of the duty of excise
leviable on the said goods is granted, based on the value of
clearances made in a financial year (hereinafter referred to as
"full exemption limit"), no such declaration shall be filed,
if the aggregate value of the said goods cleared - (i)
by a manufacturer from one or more factories, or (ii)
from any factory by one or more manufacturers, for
home consumption, was less than the specified limit during the
preceding financial year or in case of a new factory or manufacturer,
such value of clearances is estimated to remain less than the
specified limit during the current financial year;
(ii)
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 or section 4A 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:
Provided
that in respect of goods falling under Chapter 62 of the First
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the
manufacturer shall authorize the job worker, who has been authorized
to pay the duty of excise leviable on such goods on his behalf under
sub rule (3) of rule 4, to furnish information including the retail
sale price at which such goods are sold in order to enable
determination of tariff value of such goods under sub-section (2) of
section 3 of the Central Excise Act, 1944 (1 of 1944) or any
notification issued thereunder.
Explanation.- For the purposes of this notification, retail
sale price means the maximum price at which the excisable goods may
be sold in packaged form to the ultimate consumer and includes all
taxes, local or otherwise, freight, transport charges, commission
payable to dealers, and all charges towards advertisement, delivery,
packing, forwarding and the like, as the case may be, and the price is
the sole consideration for such sale; (iii)
the persons manufacturing excisable goods by following the
warehousing procedure as required by or under the Customs Act, 1962
(52 of 1962) subject to the following conditions: - (a)
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; (b)
the manufacturer shall file a declaration in the specified form
annexed hereto in triplicate for claiming exemption under this
notification; (c)
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 admissible. (iv)
the person who carries on wholesale trade or deals in
excisable goods except first stage dealer or second stage
dealer as defined in CENVAT Credit Rules, 2001; (v)
the person who uses excisable goods for any purpose other than
for processing or manufacture of any goods availing benefit of
exemption extending concessional rate of duty; (vi)
every job worker, who undertakes job work in respect of
final products falling under Chapter 62 of the First Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986), on behalf of any
other person who shall pay the duty or duties of excise leviable on
the said goods, under sub-rule (3) of rule 4
and comply with all procedural formalities and discharge all
liabilities 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 other person: Provided
that the above exemption shall not apply to the job worker who may be
authorised to pay the duty of excise leviable on such final products
manufactured by him on behalf of such other person in accordance with
the proviso to sub-rule
(3) of rule 4 of the said
rules. Explanation.-
For the purposes of this proviso, the expression job worker
shall have the meaning assigned to it in
sub-rule (3) of rule 4; (2)
hereby declares that where a hundred per cent export oriented
undertaking, or a unit in Free Trade Zone or Special Economic Zone, is
licensed or appointed, as the case may be, under the provisions of the
Customs Act, 1962, such hundred per cent export oriented undertaking
or unit in Free Trade Zone or Special Economic Zone shall be deemed to
be registered for the purposes of rule 9 of the Central Excise (No.2)
Rules, 2001. (3)
hereby declares that if two or more premises of the same
factory are separated by public road, railway line or canal, the
Commissioner of Central Excise may, subject to proper accountal of the
movement of goods from one premise to other and such other conditions
and limitations, allow single registration. Explanation.
- For the purpose of this notification, the expression "specified
limit" shall mean full exemption limit minus ten lakh rupees.
Annexure
Declaration
Form
To The
Assistant Commissioner/ Deputy Commissioner, Central
Excise,
I/We
.declare that
to the best of my/our knowledge and belief the information furnished
in the Schedule below is true and complete.
I/We undertake to apply for a Central Excise registration
certificate in the proper form as soon as the value of the goods,
mentioned in the said Schedule, cleared for home consumption in a
financial year, reaches the full exemption limit.
I/We undertake to apply for a Central Excise Registration in
the proper form as soon as the goods mentioned in the Schedule become
chargeable to duty.
I/We undertake to maintain such records and follow such
procedure as may be prescribed by the Commissioner in relation to the
exempted goods.
I/We also undertake to intimate any change in the information
furnished in the said Schedule. THE
SCHEDULE 1.
Name(s) and address(es) of the proprietors/all
partners/Directors of the company owning the factory. 2.
Name and address of the factory. 3.
Name and addresses of other factories/manufacturers (producing
such goods) in whom the manufacturer claiming the exemption has
proprietary interest. 4.
Full description of the goods (heading-wise) manufactured by
the factory. 5.
Value/quantity of the goods cleared during the preceding
financial year. 6.
Value/quantity of the goods estimated to be cleared in the
current financial year. 7.
Heading No. or sub-heading No. of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) under which the goods are
classifiable. 8.
(a) Reference to the heading/sub-heading of the said Schedule
Section 5A of the Central Excise Act, 1944 (1 of 1944), the case may
be (under which the goods are exempted from the whole of the duty of
excise leviable thereon). (b)Ground
of exemption under the said heading/sub-heading or the said notification 9.
Process of manufacture. (SIGNATURE
OF THE APPLICANT) Note.-Portion
of the Form/Schedule that is not relevant to a particular manufacturer
may be deleted. 2.
This notification shall come into force on the 1st
day of July, 2001.
F. No. 201/12/200 P.K.SINHA
Under Secretary to the Government of India
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