TIOL-DDT 2887 · Wednesday, 13 July 2016 · story 2 of 6

Central Excise - Ready Made Garments - Registration - No Verification of Premises

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, as per Rule 9(1) of the Central Excise Rules.

Notification No. 35/2001-CE, dated 26.06.2001, specifies the conditions, safeguards and procedures for registration of a person under the said rules and exemptions from registration in specified cases. As per clause 8 of this Notification, the authorized officer is required to verify the premises physically within seven days from the date of receipt of the Registration Application through online.

Now, the Government has exempted Every manufacturing factory or premises engaged in the manufacture or production of goods falling under Chapters 61, 62 or 63 (except laminated jute bags falling under headings or tariff item 6305, 6309 00 00 or 6310) of the First Schedule to the Central Excise Tariff Act, bearing a brand name or sold under a brand name and having a retail sale price (RSP) of one thousand rupees and above, from this mandatory verification.

Chapter 61

Articles of apparel and clothing accessories, Knitted or Crocheted

Chapter 62

Articles of Apparel and Clothing Accessories, not knitted or Crocheted

Chapter 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags

Notification No. ., Dated: July 11, 2016

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