With reference to the Central Excise Act, 1944 and the rules thereunder, state with reasons, whether the following persons require registration or not: (i) Persons manufacturing goods which are chargeable to nil rate of

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2015
With reference to the Central Excise Act, 1944 and the rules thereunder, state with reasons, whether the following persons require registration or not: (i) Persons manufacturing goods which are chargeable to nil rate of duty.

Answer & Explanation:

No, because manufacturers of goods which are chargeable to NIL rate of duty are exempt from registration provided a declaration is filed.

Topics: Central Excise

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic