The government has notified the exemption of manufacturing units engaged in the manufacture or production of Petroleum Crude from Registration.
“In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2017, the Central Board of Indirect Taxes and Customs hereby exempts from the operation of said rule, every manufacturing unit engaged in the manufacture or production of Petroleum Crude, falling under tariff heading 2709 00 10 of the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the specified goods), where the manufacturer of such goods has a centralized billing or accounting system in respect of specified goods manufactured or produced by different units or premises and opts for registering only the unit or premises or office, from where such centralized billing or accounting is done,” the government notified.
Provided that prior intimation shall be given before starting commercial production at any additional premises subsequent to obtaining such registration.
As per sub-rule (2) of rule 9 of the Central Excise Rules, 2017, the Board may, by notification and subject to such conditions or limitations as may be specified in such notification, specify a person or class of persons who may not require such registration.
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