Central Excise Duty refers to the duty which is imposed on the production or manufacture of all excisable goods. Excisable goods are portable and marketable goods that are listed or mentioned in the Schedules to the Central Excise Tariff Act. In order to obtain registration for Central Excise Duty, application for registration needs to be filed with the Superintendent of Central Excise. The superintendent should have the jurisdiction over the premises whereof the registration is to be obtained.
It is significant to note that registration under Central Excise is factory-wise which implies that registration is not done assess-wise. Even if an individual owns factories in different cities, registration is to be obtained separately for each factory. In case, two or more factories are separated merely by railway line, public road or any canal, the company may get single registration.
The application form needs to be duly filled. The form will contain-Name of the business, address, property-holding rights, PAN, boundaries of the premises to be registered, plant and machinery, predicted investment in land, name and details of the authorised person. Details of registration from other departments including Sales Tax and details of partners or directors are also required to be filled.