Central Excise -1

Q1 Who are required to get registered under Central Excise Act ?
Ans. i. Manufacturer
ii. First Stage dealer
iii. Second Stage dealer
iv Importer
v. Person who stores dutiable goods in a specified area or in a warehouse before exports
vi. Manufacturers liable to pay excise duty @ 1% or 2% as the case may be
================================

Q2 Who are exempt from registration under Central Excise Act ?
Ans.
i. Manufacturers manufacturing goods at NIL rate of duty
ii. SSI claiming exemption on value basis. But they shall have to give a declaration once their clearances crosses Rs. 90 Crore
iii. Persons manufacturing excisable goods by following warehousing procedures subject to certain conditions
iv. Dealers (other than Ist and 2nd stage) and wholesale traders
v. Persons using excisable goods in purposes other than manufacturer or process and availing benefit of concessional duty excemption

Q3 Who are exempt from filing Annual Installed Capacity Statement vide notification no. 26/2009 dt. 18.11.2009 ?
Ans.
i. Bidis manufactured without the aid of machines failling under tariff item 2403 10 31
ii. Matches manufactured without the aid of power falling under heading 3605.
iii. Reinforced cement concrete pipes falling under heading 6810.

Q4 Whe are exempt from e-filing under nt. 22/2011 w.e.f. 011.10.2011 ?  
Ans.
i. Exempted goods are cleared from the state of Uttaranchal or Himachal Pradesh.
ii. Unites located in the Industrial Growth Centre
iii. Industrial Development Centre
iv. Industrial Infrastructure Development Centre
v. Export Promotion Industrial Park