The Central Excise duty is levied in terms of the Central Excise Act, 1944 and the rates of duty, ad valorem (on value) or specific, are prescribed under the Schedule I and II of the Central Excise Tariff Act, 1985. The taxable event under the Central Excise law is ‘manufacture / production’ and the liability of Central Excise duty arises as soon as the goods are manufactured or produced. As per the Central Excise Act, duty is leviable only on excisable goods. ie, Goods specified in Central Excise Tariff Act, 1985.
DOCUMENTS REQUIRED FOR CENTRAL EXCISE REGISTRATION
As per the provisions of the Central Excise Act, 1944 and Central Excise Rules, 2002, following are the list of documents that are required for the purpose of registration with
Central Excise Department
1. Copy of Permanent Account Number (PAN) of the company.
2. Proof of constitution of the company- the Memorandum of Association (MoA)
and Articles of Association (AoA) of the company.
3. Copy of Rent/Lease agreement of the premises /warehouse.
4. Copy of Ground plan of the premises
5. Copy of Board Resolution authorizing the officer concerned to sign, execute the
6. Name/address/designation/telephone number/ e-mail address etc of the
7. Identity and address proof of the directors of the company
8. Bank Account details:
9. Copy of IE Code registration number (if available)
10. Copy of Sales Tax Registration number – State and Central ( if available)
11. Details of three major excisable goods.
12. Declaration by the authorized officer.
The Project report is..a formal, approved document used to guide both project execution and project control. The primary uses of the project plan are to document planning assumptions and decisions, facilitate communication among stakeholders, and document approved scope, cost, and schedule baselines. A project plan may be summarized or detailed."
VI. Documents required at the time of submission of project proposals
Documents No. of Copies
a. Research proposal as per the format 20 Copies
b. Certificate from Investigator(s) (see item VIII) One Copy
c. Certificate from the Head of the Institute on One Copy letter head (see item
d. 10 Names and address of Experts/Institutions/Government Departments
subject/outcome of the project
e. Status of the Institute (in case of Registered bodies, Registration Certificate
agencies, non-profitable charitable One Copy institutions, consulting organisations
f. Biodata of the Principal Investigator/Co-Investigator(s) 20 Copies
g. Check list for new project (see item XI) One Copy