Exemption from Registration:
Rule 9(2) gives power to the Board to issue the notification for giving exemption from registration subject to the conditions and safeguards. Accordingly the Central Board of Excise and Customs (CBEC), by Notification No. 36/2001- CE (NT) dated 26.6.2001, has exempted the following specified categories of persons/premises from obtaining registration.
i. Persons who manufacture the excisable goods, which are chargeable to nil rate of excise duty or are fully exempt from duty by a notification subject to the declaration to be made in the specified form.
ii. Small scale units availing the slab exemption based on value of clearances under a notification. However, such units will be required to give a declaration in a specified form once the value of their clearances touches ` 90 lakhs.
iii. In respect of final products falling under Chapter 61 or 62 the job-worker need not get registered if the principal manufacturer undertakes to discharge the duty liability.
iv. Persons manufacturing excisable goods by following the warehousing procedure under the Customs Act, 1962 subject to the following conditions:
a. the said excisable goods and any intermediary or by-product including the waste and refuse arising during the process of manufacture of the said goods under t he Customs Bond are either destroyed or exported out of the country to the satisfaction of the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, in charge of the Customs Bonded Warehouse;
b. the manufacturer shall file a declaration in the specified form in triplicate for claiming exemption under this notification;
c. no drawback or rebate of duty of excise paid on the raw materials or components used in the manufacture of the said goods, shall be admissible.
v. The person who carries on wholesale trade or deals in excisable goods (except first and second stage dealer, as defined in CENVAT Credit Rules, 2004).
vi. A hundred per cent Export Oriented Undertaking or a unit in Export Processing Zone or a unit in Special Economic Zone licensed or appointed, as the case may be, under the provisions of the Customs Act, 1962. These units are deemed to be registered for the purpose of rule 9.
However, such 100% EOU or a unit in EPZ shall not be deemed to be registered if such undertaking or unit procures excisable goods from the domestic tariff area or removes excisable goods to the domestic tariff area.
vii. Persons who use excisable goods for any purpose other than for processing or manufacture of goods availing benefit of exemption extending concessional rate of duty.
viii. A godown or retail outlet of a Duty Free Shop appointed/licenced under section 57 or 58 of Customs Act, 1962. Such godown/retail outlet are deemed to be registered as warehouse under rule 9.