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.
The Central Excise Act provides and mandates that every person involved in the manufacture or production of excisable goods shall be registered with the Central Excise Department. Registration is done one time and also it doesn’t need to be renewed.
Documents to be Submitted for Obtaining Excise Registration
- Application that is duly filled in the form R-I in triplicate
- Article of Association of the company or Partnership deed of the firm
- Rent deed/ Possession letter or allotment letter of the premises to be registered
- Registration certificate under Shop and Establishment Act and PAN Number along with the details of the directors, partners and proprietors of the company
- Items with their Tariff sub-headings proposed to be manufactured and items with their Tariff sub-headings, if obtained under Chapter X procedure
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.
Forms prescribed as per the class of manufacturer
- A1– General form for manufacturer/dealer/warehouse
- A2– Hand processors, power loom weavers, yarn and fabrics dealers and ready made garments manufacturers
- A3– Manufacturers of hand rolled cheroots of tobacco
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.