Section 60, Customs Tariff Act, 1975 [S1P-NZ6]

As at 7 September 2026. In force from 3 February 1975.

In Customs Tariff Act, 1975 [A10-QH6]. This text from 17 June 1985, by Act 86 of 1985 [A10-XBT]. Other texts (1): from 3 February 1975 to 16 June 1985.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 60, Customs Tariff Act, 1975 [S1P-NZ6]. Machine: S1P-NZ6.

60. Registration of manufacturers.—(1) Every manufacturer shall, within seven days from the commencement of this Act or, where such person begins the manufacture of goods after such commencement, within ninety days from the date of such beginning, make an application for registration to the Board in Form GST REG-01, accompanied by a fee of one hundred rupees. (2) The Board shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No manufacturer shall carry on the manufacture of goods unless registered under this section.

Defined terms in this text (2)

Board: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

goods: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Section 2, Customs Tariff Act (Amendment) Act, 1985 [S1T-8M4], 17 June 1985, Band A. "section 60 of the Customs Tariff Act, 1975 (51 of 1975)".

Not held (0)

none

Duties published under this section (0)

none