Excise query

A dealer liable to get registered himself are First and Second stage dealer. First stage dealer means, a dealer purchases goods directly from manufacturer,  or from an importer. Second stage dealer means  who purchases goods from First stage delaer. First and second stagge dealer buying excisable goods from Manufacturer/ importer/ First stage dealer  and pass the credit to Manuracturer/ trader/ exporter. If you buy non excisable goods, there is no need to transfer the credit to others. You can sell the non excisable goods without duty subject to there is no manufacuture.