Excise

In accordance with Rule 9 of Central Excise Rules, 2002, below mentioned persons are required to
obtain excise registration:
• Every manufacturer of dutiable goods
• First and second stage dealers desiring to issue Cenvatable invoices
• Persons holding warehouses for storing non‐duty paid goods
Persons not liable to register
• Persons who manufacture the excisable goods, which are chargeable to nil rate of excise duty or are
fully exempt from duty by a notification
• Small scale units availing the exemption based on value of clearances under a notification. However,
such units will be required to give a declaration once the value of their clearances crosses Rs.90 lakhs
for a financial year
• Persons manufacturing excisable goods by following the warehousing procedure under the Customs
Act, 1962 subject to certain conditions
• The person who carries on wholesale trade or deals in excisable goods (except first and second stage
dealer, as defined in Cenvat Credit Rules, 2004)
• Persons who use excisable goods for any purpose other than for processing or manufacture of goods
availing benefit of concessional duty exemption notification.
(Notification 36/2001‐C.E. (N.T.), dated 26‐6‐2001)