The Ministry of Finance, Government of India issued Notification
no. 30/2016 [F. No. 201/04/2016-CX-6], dated 28th June 2016,
wherein it has specified the following:
A person who is registered as a first stage dealer shall not be
required to take registration as an importer; or
A person who is registered as an importer shall not be required
to take registration as a first stage dealer.
As per Rule 2 of Cenvat Credit Rules, 2004, "first stage
dealer" means a dealer, who purchases the goods directly
the manufacturer under the cover of an invoice issued in terms
of the provisions of Central Excise Rules, 2002 or from the depot
of the said manufacturer, or from premises of the consignment agent
of the said manufacturer or from any other premises from where the
goods are sold by or on behalf of the said manufacturer, under
cover of an invoice; or
an importer or from the depot of an importer or from the
premises of the consignment agent of the importer, under cover of
Further, the Central Board of Excise and Customs (CBEC) has also
issued Circular No. 1032/20/2016-CX in this regard, dated 28th
June, 2016, wherein it has clarified the following three
An assessee who conducts business both as an importer and a
First Stage Dealer may take only one registration as he is exempted
from taking a second registration. CBEC also clarified here that
that the facility is optional and any assessee needing separate
registration for his own business, may so register.
Further, such assessee who conducts business both as a First
stage Dealer and an Importer, henceforth shall also have the option
of filing a single quarterly return giving details of transactions
as a first stage dealer and an importer, one after the other in the
same table of the return, viz. all transactions as first stage
dealer during the return period shall be followed by transactions
as an importer during the same return period
Finally, CBEC also mentioned that any difficulty experienced in
the implementation of the circular should be brought to the notice
of the Board.
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