Central Excise Act, 1944 · Chapter II: Levy and Collection of Duty · Illustration
Section 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 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 in 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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.