With reference to the Central Excise Act, 1944 and the rules thereunder, state with reasons, whether the following persons require registration or not: (ii) Central Government undertakings manufacturing excisable goods.
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: (ii) Central Government undertakings manufacturing excisable goods.
Answer & Explanation:
Yes, registration is compulsory as the provisions of Section 6 of the Central Excise Act, 1944 read with Rule 9 of Central Excise Rules, 2002 apply in respect of every person who manufacturers or produces excisable goods (including Central/State Government Undertakings or Undertakings owned or controlled by autonomous corporations) in India.
Topics: Central Excise
Related Questions in this Topic
- Discuss the validity of the following statements with reference to the Central Excise Rules, 2002, as amended: (iii) Sub...
- Discuss the validity of the following statements with reference to the Central Excise Rules, 2002, as amended: (ii) In r...
- Discuss the validity of the following statements with reference to the Central Excise Rules, 2002, as amended: (i) The g...
- Mention the circumstances under which a price less than the manufacturing cost and profit of excisable goods can be deem...
- Mention the time-limit within which the CENVAT credit of duty paid on inputs and service tax paid on input services can ...