Central Excise - Registration Exemption for Smart Cards
AS per Rule 9(1) of the Central Excise Rules, 2002, “every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered”:
As per Rule 9(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”.
Now the Board has exempted from the rule, every manufacturing unit engaged in the manufacture of recorded smart cards falling under sub-heading 8523 where manufacturer of such goods has a centralized billing or accounting system in respect of such goods manufactured by different manufacturing units and opts for registering only the premises or office from where such centralized billing or accounting is done.
The Board exemption reads as, “In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby exempts from the operation of said rule …….. ”
The use of the article “the” is rather peculiar to English and its usage is rather difficult for non-English speaking people. In the Russian language for example, they don't have the article ‘the'. A Russian who was in England asked a person on the street, “What is time?” The Englishman replied, “that, my friend, is a question, the answer to which we have not been able to get for the last five thousand years!” There is a world of difference between, “what is time?” and “what is THE time?”
Perhaps, Board should have used, “operation of THE said rule”, instead of “operation of said rule” or why couldn't they simply say ‘exempted from registration'?
We had suggested to the Board on several occasions to appoint a good English teacher to go through their notifications!
Notification No. , Dated: June 3, 2011