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  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
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  • Extension of suspension of provisions relating to TDS and TCS till 30.09.2018Click here
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Notification No. 22/98-C.E. (N.T.), dated 4-6-1998 as amended by Notification No. 49/99-C.E. (N.T.), dated 9-7-1999

[6] Exemption from registration to manufacturers of wholly exempted goods. - In exercise of the powers conferred by sub-rule (2) of the rule 174 of the Central Excise Rules, 1944, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/92-C.E. (N.T.), dated 14th May, 1992, 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 who manufacture goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) so long as the said goods are chargeable to nil rate of duty or remain exempt from the whole of the duty of excise leviable thereon :

Provided that where the goods are chargeable to nil rate of duty or where the exemption from the whole of the duty of excise leviable thereon is granted, - (a) based on the value of the goods; or
(b) based on the process of manufacture of goods; or
(c) on the ground that appropriate duty of excise has been paid in respect of the raw material used in the manufacture of the goods; or
(d) based on value or quantity of clearances of the goods made in a financial year; or
(e) subject to conditions, if any, specified in the said Schedule in respect of such goods; or
(f) subject to conditions, if any, specified in any notification issued under sub-rule (1) of 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, the manufacturer makes a declaration and gives an undertaking as specified in the Form annexed hereto while claiming exemption under this notification.

Provided further that where the exemption from the whole of the duty of excise leviable on the said goods is granted, based on the value of clearances made in a financial year (hereinafter referred to as "full exemption limit"), no such declaration shall be filed, if the aggregate value 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, was less than the specified limit during the preceding financial year or in case of a new factory or manufacturer, such value of clearances is estimated to remain less than the specified limit during the current financial year.

(2) Notwithstanding anything contained above where a hundred per cent export oriented undertaking or a unit in Free Trade Zone is licensed or appointed, as the case may be, under the provisions of the Customs Act, 1962, such hundred per cent export oriented undertaking or unit in Free Trade Zone shall be deemed to be registered for the purposes of sub-rule (1) of rule 174 of the Central Excise Rules, 1944.

(3) Notwithstanding anything contained in the opening paragraph, the persons, who manufacture the goods chargeable to nil rate of duty and specified in Chapters 61 and 62 of the Schedule I to the Central Excise Tariff Act, 1985 (5 of 1986), may apply for and obtain the registration certificate for their manufacturing premises under sub-rule (1) of Rule 174 of the Central Excise Rules, 1944.

Explanation. - For the purpose of this notification, the expression "specified limit" shall mean full exemption limit minus ten lakh rupees.

FORM

To
The Assistant Commissioner of Central Excise, or
Deputy Commissioner of 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 certificate in the proper form as soon as the value of the goods, mentioned in the said Schedule, cleared for home consumption in a financial year, reaches the full exemption limit.

           I / We undertake to apply for a Central Excise Registration in the proper form as soon as the goods mentioned in the Schedule become chargeable to duty.

           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.

THE 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 (heading-wise) manufactured by the factory.
5. Value/quantity of the goods cleared during the preceding financial year.
6. Value/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 (5 of 1986) under which the goods are classifiable.
8. (a) Reference to the heading/sub-heading of the said Schedule or the notification issued under rule 8 of the Central Excise Rules, 1944 or Section 5A of the Central Excise Act, 1944 (1 of 1944), as the case may be (under which the goods are exempted from the whole of the duty of excise leviable thereon).
(b) Ground of exemption under the said heading/sub-heading or 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.