Registration, Registration of certain persons, Form R1, Form R2, person liable to pay the Duty of Excise under Rule 7AA.

CHAPTER VIII
REGISTRATION

174. Registration of certain persons.-

1. Every person , including a person liable to pay the duty of excise under rule 7AA, who cures, produces, manufactures, carries on trade, deals as a broker or commission agent, holds private store-room or warehouse or otherwise uses excisable goods, or a person who issues invoice or invoices under rule 57AE, shall get registered and shall not engage in the curing, production, manufacture, trade, dealing as broker or commission agent, storing in private store room or warehouse or use excisable goods without having applied for such registration to the jurisdictional range officer or such officer in such forms as may be specified by the Board.
   Explanation.- In the case of a person liable to pay the duty of excise under rule 7AA, other than the job worker who has been authorized to pay the duty of excise, the premises for registration shall be the private store-room or warehouse where the inputs required for the manufacture of the goods specified in the said rule are received and distributed to the job worker and the said goods are received from the job worker for further distribution or sale.
2. The Central Board of Excise and Customs, may, by notification in the Official Gazette, and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons from amongst the persons specified in sub-rule (1) who need not obtain such registration.
3.  If there are more than one premises requiring registration he shall obtain separate registration certificate for each of the premises.
4. Every registration certificate granted shall be in the specified form and shall be valid only for the premises specified in such certificate.
5. Where a registered person transfers his business to another person the transferee shall obtain a fresh certificate.
6. Where a registered person is a firm or a company or association of persons, any change in the constitution of such a firm, company or association of persons, shall be intimated to the Central Excise Officer within thirty days of such a change for incorporation in the certificate.
7. In case a registered person desires to manufacture a new product, he shall get the product endorsed on his registration certificate.
8. Every registered person, who ceases to carry out the operation or operations he is registered for, shall surrender his registration certificate immediately.
9. The proper officer shall proceed to grant a Registration Certificate under this rule within thirty days of the receipt of an application. If registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted.
10. Every registered person shall exhibit his registration certificate (or a certified copy thereof) in a conspicuous part of the registered premises.
11. Any registration certificate granted under this rule may be revoked or suspended by the proper officer,if the holder or any person in his employ,is found to have committed a breach of any conditions of the Act or these rules or has been convicted of an offence under section 161,read with section 109 or with section 116 of the Indian Penal Code (45 of I860).

Form:R-1
Form:R-2

174A. to 184. [Omitted]