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 ]