Section 60, Customs Tariff Act, 1975 [S1P-NZ6]
As at 3 February 1975. In force from 3 February 1975.
60. Registration of manufacturers.—(1) Every manufacturer shall, within ninety 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