[ 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),