Excise Duty Registration India

Excise Duty Registration India –

Excise Tax is basically levied upon manufacturing of goods. For purpose of levy of Excise duty, an article must satisfy two requirements to be ‘goods’ i.e.

(a) it must be movable and
(b) it must be marketable. However, actual sale is not necessary.

Every manufacture has to get himself compulsorily registered with Excise Authorities. As per section 6 of the Central Excise Act, prescribed person who is engaged in – The production or manufacturer of any specified goods included in the First Schedule and the Second Schedule to the Central Excise Tariff Act, or the wholesale purchase or sale or the storage of any specified goods included in the First Schedule and the Second Schedule to the Central Excise Tariff Act, shall get himself registered with the appropriate authority.

The registration is made in respect of premises and not any individual or business. The registration form 1-A along with necessary documents are to be filed with Central Excise Commissioner. Registration Certificate in Form ‘RC’is issued within 7 days of registration. Each registered person will be allotted a 15 digit- code known as Excise Control Code. Assessee is required to mention the ECC code on all invoices.