CBEC vide Notification No. 19/2016-Central Excise (N.T.), Dated: March 1, 2016 has provided that the Commissioner of Central Excise may allow single registration for two or more premises of the same factory are located in a close area, if
- these premises are within the jurisdiction of a Central Excise Range
- the process undertaken there are interlinked
- the units are not operating under any of the area based exemption notifications,
- Proper accounting of the movement of goods from one premise to other and such other conditions and limitations as prescribed are being followed.
Old provisions relating thereto also stand amended to this effect from 1st March 2016
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 19/2016-Central Excise (N.T.)
New Delhi, the 1st March, 2016
G.S.R 250(E).- In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and Customs, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification number 36/2001-Central Excise (N.T.), dated the 26th June, 2001, in the Ministry of Finance, Department of Revenue, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number GSR 465 (E), dated the 26th June, 2001, namely,-
In the said notification, for condition (3), the following condition shall be substituted, namely:-
“(3) hereby declares that if two or more premises of the same factory are located within a close area in the jurisdiction of a Range Superintendent, the manufacturing process undertaken therein are interlinked, and the units are not operating under any of the area based exemption notifications, the Commissioner of Central Excise, may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations as he may impose, allow single registration.”.
[F. No.334/8/2016 -TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Note: The principal notification no. 36/2001 – Central Excise (N.T.), dated the 26th June, 2001 was published in the Gazette of India, vide, number G.S.R. 465 (E), dated 26th June, 2001 and was last amended, vide, notification no. 09/2013-Central Excise (N.T.), dated the 23rd May, 2013 published in the Gazette of India, vide, number G.S.R. 337(E), dated the 23rd May, 2013.
