Rule 9
- Document type
- Rule
- Reference no.
- A
- Dated
- Category
- THE CENTRAL EXCISE RULES, 2002
Registration
9. Registration.-
(1) Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods or an importer who issues an invoice on which CENVAT Credit can be taken, shall get registered:
(In above sub-rule (1) the words "or an importer who issues an invoice on which CENVAT Credit can be taken" has been inserted vide NTF. NO. 08/2014-CE (NT), DT. 28/02/2014 )
(In above sub-rule (1) the words "or an importer who issues an invoice on which CENVAT Credit can be taken," has been inserted vide NTF. NO. 17/2013-CE (NT), DT. 31/12/2013)
Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 or rule 9 of the Central Excise (No.2) Rules, 2001 shall be deemed to be as valid as the registration made under this sub-rule for the purpose of these rules.
(2) The Board may by notification and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration.
(Pl. refer NTF. NO. 10/2011-CE (NT), DT. 24/03/2011 regarding above sub-rule (2))
(3) The registration under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board.