Central Excise Act, 1944
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
[ 13a the First Schedule and the Second Schedule 13a ] 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 [ 13a the First Schedule and the Second
Schedule 13a ] 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. 36 ]