The following manufacturers are exempt from registration and consequently payment of Excise Duty
- Manufacturer of dutiable goods who claims exemption under SSI notification.
- Manufacturer in a unit of 100% Export Oriented Units (EOUs)/FTZ units /SEZ units and Software Technology Park units are exempted from the registration provided they do not procure and sell the goods in the Domestic Tariff area.
- Persons who manufactures NIL Rated or wholly exempt excisable goods
- Job Worker of Branded Ready-Made Garments/ Branded Jewellery
- Persons manufacturing excisable goods in custom Warehouses
- Wholesale traders or persons who deals in excisable goods
- Persons who use excisable goods for any purpose other than processing or manufacture of goods availing benefit of concessional duty exemption notification.
- Unregistered premises used solely for affixing a sticker or re-printing or re- packing of pharmaceutical products falling under chapter 30 of the first schedule to the central excise tariff act ,1985 with lower ceiling price to comply with the notification issued by the National Pharmaceutical Pricing Authority under Drugs ( Price Control ) Order ,2013 subject to the conditions specified in the notification no -22/2013-CE exempting the pharmaceuticals products from payment of CED.