"Notification No. 27/92-C.E. (N.T.), dated 9-10-1992.
 Exemption from registration
to persons getting goods manufactured from others. - 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, hereby exempts from
the operation of rule 174 of the said rules every manufacturer who gets
his goods manufactured on his account from any other person subject to
the conditions that the said manufacturer authorises the person, who actually
manufactures or fabricates the said goods to comply with all procedural
formalities under the Central Excise Act, 1944 (1 of 1944) and the rules
made thereunder, in respect of the goods manufactured on behalf of the
said manufacturer and, in order to enable the determination of value of
the said goods under section 4 of the said Act, to furnish information
including the price at which the said manufacturer is selling the said goods
and the person so authorised agrees to discharge all liabilities under
the Act and the rules made thereunder.