For supplying nil rated items, registration is not compulsory: Expert

If you are exclusively making supplies of nil rated items, registration is not compulsory, even if you are making inter-state supplies

We have imported stainless steel coils from Malaysia and cleared under Asean free trade agreement notification no. 46/2011-Cus dated June 1,  2011, without basic duty payment by furnishing certificate of origin in the prescribed form A. Now, the Customs want to deny the benefit stating that the Malaysian exporter is not manufacturer of the goods. Please guide.

Exemption under the said notification 46/2011 is available subject to Rules of Origin notification 189/2009-Cus (NT) dated 31.12.2009, which allows an exporter, other than a manufacturer, to obtain Certificate of Origin (COO) from the competent authorities and send to