In force · As amended up to 2026-08
4[ 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[5] [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[5] [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.]
7. [ Form and Conditions of licence .]— Omitted by the Finance Act , 1992 ( Act 18 of 1992), s . 113.
1[ Explanation 2
6. Explanation renumbered by Act 33 of 2009, s. 106(i) & (ii).
1[ Explanation 2 .— For the purposes of this section, "chartered accountant" shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Chartered Accountants Act, 1949 (38 of 1949).]
Source: India Code