Circular No.760/76/2003-CX
3rd November, 2003

F.No. 201/53/2003-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject : New Central Excise Registration Procedure for manufacturers of hand rolled cheroot of tobacco under Sub-Heading No.2402.00 of Central Excise Tariff Act, 1985  – regarding. 

I am directed to say that the Board has received representation from manufacturers of hand rolled cheroots of tobacco falling under Sub-Heading No.2402.00 of Central Excise Tariff Act, 1985 regarding difficulties being faced by them in following the existing procedure for registration.  They have represented that the hand rolled cheroot manufacturing is an agriculture based industry in the non-mechanised sector and the rollers are illiterate labourers engaged on daily wages.  They face lot of difficulties in obtaining PAN number.  Accordingly, Board has decided to review the process of registration by the manufacturers of hand rolled cheroots and to resolve the reported difficulties and provide a simple, transparent and hassle free registration process. 

2. In this regard, it is hereby instructed that considering the fact that the new registrants may not be familiar with the excise procedures, the Commissioners may coordinate with trade Associations to facilitate the Registration process. Further, to reduce interaction with the department, it has been provided that applications for Registration of the members can be collected by the Associations and handed over at the Divisional headquarters where the Registration would be issued.

3.  As a further measure of trade facilitation, Board has introduced a simpler application form exclusively for hand rolled cheroot of tobacco manufacturers.  The new form has been notified vide notification No. 81/2003-Central Excise (N.T.) dated 3rd November, 2003 (copy enclosed).  It may be seen that in comparison to the existing Registration application Form, this format seeks information of paramount importance only from the registrant. It is expected that this new simple Form shall address the concerns of the trade and meet the requirements of the department. It is also clarified that the Registration Form-1B, as notified now, shall be used for the new registrants in the manufacture of hand rolled cheroots of tobacco only.  Those who are already registered, need not apply afresh. Further, the normal procedure of grant of PAN-based Registration is not to be strictly adhered to while granting Registration to the new registrants in manufacture of hand rolled cheroots of tobacco.  In other words, Registration should be given in the absence of PAN, if not available.

4. It may be appreciated that the purpose is to allow the manufacturers of hand rolled cheroots of tobacco to carry on their activities with minimum interference from the department as they have been doing all along.  All officers must be instructed to extend maximum help to trade in grant of Registration and to educate the members of the trade in respect of the new Central Excise procedures. Wide publicity may be given to the new Registration procedure. Field formations may also be instructed suitably.

5. The field formations may suitably be informed.

6.  Receipt of this Circular may please be acknowledged.

7.  Hindi version will follow.

Neerav Kumar Mallick
Under Secretary  ( CX.6)

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Category : Excise Duty (4043)
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