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Central excise

Central Excise


Central excise duty is a tax which is imposed by central governement when any manufacturer produced any goods in India. It is taxable under central excise act 1944


Persons liable to register

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

central excise

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)