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
(3) If there are more than one premises requiring
registration he shall obtain separate registration certificate for each of the
(4) Every registration certificate granted shall be
in the specified form and shall be valid only for the premises specified in such
(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
(7) In case a registered person desires to
manufacture a new product, he shall get the product endorsed on his registration
(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
174A. to 184. [Omitted]