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

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