Central Excise Act, 1944 Section 6

Section Text

¹[6. Registration of certain persons

Any prescribed person who is engaged in--

( a) the production or manufacture or any process of production or manufacture of any specified goods included in the²[the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986), or

( b) the wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any specified goods included in²[the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986),

shall get himself registered with the proper officer in such manner as may be prescribed.]

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1. Substituted by Act 18 of 1992, section 113 (w.e.f. 14-5-1992).

2. Substituted by Act 27 of 1999, section 119, for "the Schedule" (w.e.f. 11-5-1999).