Central Excise Act 1944

1[6. Registration of certain persons.

Any prescribed person who is engaged in—

(a) the production or manufacture or any process of production or manufacture of any specified goods included in 2[the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986), or

(b) the wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any specified goods included in 2[the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986),shall get himself registered with the proper officer in such manner as may be prescribed.]

1. Substituted (w.e.f. 14.05.1992) by s.113 of the Finance Act, 1992 (18 of 1992).

2. Substituted by s.119 of the Finance Act, 1999 (27 of 1999).

Previous                                                                                                                                     Next