Mines engaged in the production of specified goods exempt from registration when premises from where centralised billing/accounting is done is registered:

Every mine engaged in the production/manufacture of following goods is exempt from obtaining registration where the producer/manufacturer of such goods has a centralized billing/accounting system in respect of such goods produced by different mines and opt s for registering only the premises or office from where such centralized billing or accounting is done:-

•  Coal, briquettes, ovoids and similar solid fuels manufactured from coal [Chapter heading 2701]
•  Lignite, whether or not agglomerated, excluding jet [Chapter heading 2702]
•  Peat (including peat litter), whether or not agglomerated [Chapter heading 2703]
•  Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon [Chapter heading 2704]
•  Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars [Chapter heading 2706]