applicability of excise duty

This query is : Resolved 

21 June 2010

A firm is dealing in manufacturing of DC power pack by combining UPS and Battery its total turnover is about 5 cr. will it come under the purview of excise duty

Ajay Raghatate (Expert)
22 June 2010

Yes - as per Rule 9-
RULE 9. Registration. — (1) Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered :

Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 or rule 9 of the Central Excise (No. 2) Rules, 2001 shall be deemed to be as valid as the registration made under this sub-rule for the purpose of these rules.

(2) The Board may by notification and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration.

(3) The registration under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board.

# SSI Exemption limit is Rs 4 Crore, and you crosses the limit of 4 crore. hence you require to take immediate Excise registration.

KIRAN (Querist)
23 June 2010


CA Ravi Sisodia (Expert)
23 June 2010


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