Central Excise Department Consultants

The Central Excise duty is levied in terms of the Central Excise Act, 1944 & the rates of duty, are as per Schedule I & II of the Central Excise Tariff Act, 1985. The taxable event under the Central Excise law is manufacture/ production & the liability of Central Excise duty arises as soon as goods are manufactured or produced. New Excise Control Code number effective from 1 Jan 2000 Every Central Excise assesse & Regd Dealers (Modvat Purpose) will require New ECC No New ECC No is based on 10 Characters PAN No issued by IT Dept & Next 5 Characters are meant for Central Excise Purpose Documents Required for Central Excise Registration 1.       Copy of Company Permanent Account Number. 2.       Copy of Partnership Deed/Articles of Memorandum. 3.       Copy of Rent/Lease agreement of premises /warehouse. 4.       Copy of Ground plan of premises. 5.       Copy of Board Resolution authorizing the officer concerned to sign, execute the application. 6.       Contact details of Authorized officer. 7.       Identity & address proof of the directors of the company. 8.       Bank Account details. 9.       Copy of IE Code registration number. 10.    Copy of Sales Tax Registration number State & Central. 11.    Details of three major excisable goods. 12.    Declaration by the authorized officer. 13.    Copy of Registration certificate issued under Shop & Establishment Act. 14.    Copy of Permanent Income Tax A/c. No. 15.    Ten Letterheads duly signed by Prop/Partner/Director with Designation stamp. 16.    Four Passport size (Colour) Photographs of Signatory duly signed by signatory on. 17.    Designation Rubber stamp to be sent with Prop/Partner/Director Rubber stamp. Grant of Registration After receipt of application for registration, the jurisdictional Superintendent is to grant registration within 30 days of the receipt of the application. The registration is in respect of premises & not a person. Validity of Registration certificate A registration certificate is valid till the relevant unit is engaged in manufacturing of excisable goods. The registration certificate is not required to be renewed. Transferability of Registration certificate Registration certificate is not transferable. When a registered person transfers his business to another person, the transferee has to obtain a fresh registration. Requirement of Amendment in Registration certificate When a registered firm undergoes a change in Constitution, the jurisdictional Range Officer is to be informed within 30 days of change for its incorporation in the registration certificate. In case a registered person desires to manufacture a new product, he is to get the product endorsed on his registration certificate. Requirement of exhibition of Registration certificate Every registered person is required to exhibit the registration certificate or a certified copy thereof in a conspicuous part of the registered premises. A 100% Export Oriented Unit or a unit in Free Trade Zone licenced or appointed under the provisions of Customs Act, 1962, is deemed to be registered under the Central Excise law. Surrender Registration certificate When the registered person ceases to carry out the operation for which he is registered, he is required to surrender his registration certificate immediately to the Range Officer. Duplicate registration certificate The assesse can apply for a duplicate registration certificate to the jurisdictional Range Superintendent after depositing a fee of Rs.30/- through a TR-6 Challan in nominated branch of Punjab National Bank.