Central Excise for Branch - Professionals - GST - TIK Share
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Central Excise for Branch

Antony Raj


I have a small doubt. I request you to kindly clarify the same.

We have a small factory also in bommasandra- Bangalore. We have registered with the CE Department and we running the factory as manufacturer. Now-a- days we are getting good orders from the customers, and we wanted to extend our factory. But in the current shed, we don't have much space for storing raw materials and installing the new machines.

Hence we decided to get an another shed nearby the old factory for only storing the raw materiel and put some machines, but the new shed is not connected with the old factory.There will not be any invoice made from the new shed. All the transactions will be from the new shed only.


Now my doubt is that, whether we have to obtain CE registration Number for the new shed as branch or not required since there is no direct business from the new shed.


Kindly Clarify.

Thanks in Advance.



CA Sundeep Kamath


Hi Antony Raj,

In terms of details provided by you i would summarise the following

a. Unit-I- Where manufacturing activity is undertaken.

b. Unit-II where exicise able goods are stored.


I have two options for you which you may consider.

a. There is no concept of branch and godown under central excise. The registration is unit wise. ex:  Xyz Pharma may have five units in the same locality, all five units will be considered distinct and be registered under central excise separately. Remember the registration under central excise is unit wise and not branch, extension , godown etc.

b. Rule 4(4) Of Cental Excise rules provides an option to store exciseable goods outside the factory with prior permission of juridictional AC /DC as the case may be. However the provision for storage of excise goods shall be subject to satisfaction of AC or DC and fullfillment of terms mentioned therein. If the storage of goods are on regular basis , the registration has to be obtained and all such removals have to be accounted for.



CA.Sundeep Kamath