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EXEMPTIONS FROM REGISTRATION

 

Authority. - Notification No. 14/92-C.E. (N.T.), dated 14-5-1992 as amended by Notifications No. 26/92-C.E. (N.T.), dated 9-10-1992 and No. 26/95-C.E. (N.T.), dated 6-6-1995.

[2] Exemption from registration to persons engaged in processing of cotton fabrics without the aid of power or steam. - In exercise of the powers conferred by sub-rule (2) of rule 174 of the Central Excise Rules, 1944, the Central Board of Excise and Customs, being satisfied that it is necessary and expedient in the public interest so to do, hereby exempts from the operation of rule 174 of the said rules, persons engaged in processing cotton fabrics without the aid of power or steam falling within Chapter 52 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and exempted from the whole of the duty of excise leviable thereon in terms of any notification issued by the Central Government under rule 8 of the said rules or sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), as the case may be :
Provided that the exemption contained in this notification shall not apply if the aggregate quantity of the said goods cleared - (i) by a manufacturer from one or more factories, or
(ii) from any factory by one or more manufacturers, for home consumption, either had exceeded during the preceding financial year or exceeds during the current financial year, the exemption limit specified in the relevant notification as in force during the current financial year and issued under rule 8 of the said rules or sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), as the case may be :

Provided further that the manufacturer makes a declaration and gives an undertaking as specified in the Form annexed hereto while claiming exemption for the first time under this notification and thereafter before the 15th day of April of each financial year.

FORM

To
          The Superintendent,
          Central Excise,
          .................

          I / We .....................declare that to the best of my/our knowledge and belief the information furnished in the Schedule below is true and complete.

          I / We undertake to apply for a Central Excise registration in the proper form as soon as the quantity of the goods, mentioned in the said Schedule cleared in a financial year, reaches the exemption limit.

          I / We undertake to maintain such records and follow such procedure as may be prescribed by the Commissioner in relation to the exempted goods.

          I / We also undertake to intimate any change in the information furnished in the said Schedule.

SCHEDULE

1. Name(s) and address(es) of the proprietors)/all partners/directors of the company owning the factory.
2. Name and address of the factory.
3. Names and addresses of other factories/manufacturers (producing such goods) in whom the manufacturer claiming the exemption has proprietary interest.
4. Full description of the goods (item-wise) manufactured by the factory.
5. Quantity of the goods (estimated) cleared during the preceding financial year.
6. Quantity of the goods estimated to be cleared in the current financial year.
7. Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985, under which the goods are classifiable.
8. (a) Reference to the notification issued under rule 8 of the Central Excise Rules, 1944 or section 5A of the Central Excise Act, 1944 (1 of 1944) (under which the goods are exempted from the whole of the duty of excise leviable thereon).
    (b) Basis of exemption of the said notification.
9. Process of manufacture.
   (Signature of the applicant)
Note. - Portion of the Form/Schedule that is not relevant to a particular manufacturer may be deleted.
 
 


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