a. Notification No. 08/2014 -Central Excise (N.T.), Date: February 28, 2014 has amended Rule 9 (1) of Central Excise  Rules 2002 so as to require an importer who issues an invoice on which CENVAT Credit can be taken, to get registered under central excise. . This is in addition to the existing list of assessee’s who need to get registered under the said rule. Consequential amendment has been made in Form A –Central Excise Registration Application Form vide Notification  No. 10/2014-Central Excise (N.T.), Dated: February 28, 2014. Importer has now been included in the said form.
b. Notification No. 09/2014-Central Excise (N.T.), Dated : February 28, 2014 has amended Rule 9 (8) of Cenvat Credit  Rules, 2004 so as to require a registered importer to submit a return in the prescribed form within 15 days from the end  of the respective quarter provided that such return is submitted electronically. A new Quarterly Return Form for first  stage/ second stage dealer or the registered importer has been provided vide Notification No.  1/2014 -Central Excise  (N.T.), Dated : February 28, 2014
All the above amendments will be effective from 1st April 2014.

Notification No. 10/2014 – Central Excise (N.T.)

Dated- 28th February, 2014 

G.S.R. (E). – In exercise of powers conferred by rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 35/2001-Central Excise (N.T.), dated the 26th June, 2001, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 464(E), dated the 26th June, 2001 namely: –

1. In the said notification, in Annexure-I, in Form A-1, –

(i) in Part I, under the heading, “Identification of business requiring Registration”, after the words “Unit in Export Processing Zone”, the word “importer” shall be inserted;

(ii) in serial No. 3, under the heading “Category”, the following shall be inserted at the end, namely:-

“Importer “.

2. This notification shall come into force with effect from the 1st day of April, 2014.

F. No. 267/07/2014-CX.8

Note: The principal notification no. 35/2001-CE (NT)dated the 26th June, 2001 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 464 (E), dated the 26th June, 2001 and last amended vide Notification No. 43/2008 – Central Excise (N.T.) dated the 6th October, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 6th October, 2008.

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