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Registration [Rule 9]

Registration [Rule 9] :

For the administration of the Central Excise Act, 1944 and the Central Excise Rules, 2002, manufacturers of excisable goods or any person who deals with excisable goods with some exceptions, are required to get the premises registered with the Central Excise Department before commencing business.

Rule 9(1) of Central Excise Rules, 2002 provides that every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods or an importer who issues an invoice on which CENVAT credit can be taken shall get registered. It may be noted that rule 9 applies only to excisable goods and not just “goods”.

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