Central Excise Rules,2017

**Policy Summary: Central Excise Exemption for Petroleum Crude Manufacturing Units with Centralized Billing Systems** **Date:** November 10, 2021 **Issuing Authority:** Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue **Notification:** No. 02/2021-Central Excise (N.T.), G.S.R. 787(E). **Subject:** Exemption from Rule 9(2) of the Central Excise Rules, 2017, for manufacturers of Petroleum Crude with Centralized Billing or Accounting Systems. **Details:** This notification exempts manufacturing units engaged in the manufacture or production of Petroleum Crude (tariff heading 2709 00 10 of the Fourth Schedule to the Central Excise Act, 1944) from the standard registration requirements under Rule 9(2) of the Central Excise Rules, 2017, provided they meet the following condition: * The manufacturer operates a centralized billing or accounting system for the specified goods (Petroleum Crude) across multiple units or premises. * The manufacturer opts to register only the unit, premises, or office from where the centralized billing or accounting is managed. **Condition:** Prior intimation must be given before starting commercial production at any additional premises subsequent to obtaining such registration. **Authority Contact:** Varun Kumar Singh, Under Secretary, F. No. 116402/02/2021-CX3.

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