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Union of India - Section

Section 59 in The Central Excise Act, 1944

59.

[ Any prescribed person who is engaged in
(a)the production or manufacture or any process of production or manufacture of any specified goods included in the 60[First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986), or
(b)the wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any specified goods included in the 61[First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986),
shall get himself registered with the proper officer in such manner as may be prescribed.]Section 7.