CE - Centralised Registration for aluminium roofing panels manufacturers
CBEC has exempted manufacturing unit engaged in the manufacture of aluminium roofing panels falling under tariff item 7610 90 10 of the First Schedule to the Central Excise Tariff Act, from requirement of Registration of every unit subject to the conditions that:
1. such roofing panels are consumed at the site of manufacture for execution of the project and
2. the manufacturer of such goods has a centralised billing or accounting system in respect of such goods manufactured by different manufacturing units and
3. opts for registering only the premises or office from where such centralised billing or accounting is done.
Interestingly, the corollary to this would be that CE duty, if any, would be payable by the registered manufacturer wherefrom the centralised billing or accounting is done. Is this notification doing away with jurisdictional issues when demands are required to be raised for this activity? If the Board comes out with a clarification, it would certainly be welcomed.
Notification No. , Dated: June 08, 2015