CHAPTER 2

Part-II

NEW EXCISE CONTROL CODE [E.C.C. Number]
1. Introduction

1.1 The Central Excise assessees and registered dealers have to obtain New ExciseControl Code Number [New ECC Number]. The Board had issued Circular No.493/59/99-CX 12th November, 1999 wherein the components of New ECC Number has beenexplained and the procedure to obtain the same has been specified. This Number isbased on the principles of ‘Common Business Identifier’ and will ultimately replace theexisting registration number. New ECC Number shall be used for revenue accounting,validation of documents (e.g. CENVAT invoices), inter-agency coordination and forcreation of data warehouse. Hence, all persons requiring registration must obtain theNew ECC Number. Currently, he said Number has to be quoted on the TR-6 Challanscovering deposit of Central Excise duties, Additional duties, Cess and other dues to theGovernment.

2. Components of New ECC Number

2.1 The new ECC number is alphanumeric. The first part is the 10-Character PANissued by Income-tax authorities to the concerned person to whom the New ECCNumber is to be allotted. The second part comprises of a fixed 2-Character alpha-code,which is as follows:

Category	Code
(1) Central Excise manufacturers (Including registered warehouses) (2) Registered Dealers	XM XD

2.2 This is followed by 3-Character numeric-code – 001, 002, 003.....etc. In case, amanufacturer, registered with the Central Excise Department, has only one factory/dealer’s premise/warehouse, the last three characters will be “001”. If there are morethan one factories/warehouses/dealer’s premises of such a person having common PAN for all such factories/warehouses/dealer’s premises, the last 3 character of the new ECC would be “001, 002, 003.... etc.

Examples:

(1) Where the concerned person has only one factory:

New ECC Number will be - PAN + XM + 001

Suppose PAN is ABCDE1234H, the New ECC Number will be -

ABCDE1234HXM 001

(2) Where the concerned person has more than one factories, say 3 factories,
having PAN as aforesaid, then the New ECC Number will be:

ABCDE1234H XM 001
ABCDE1234H XM 002
ABCDE1234H XM 003

(3) Where the concerned person has one factory and is also registered as dealer,
having PAN as aforesaid, then the New ECC Number will be:

ABCDE1234H XM 001 (for Factory)
ABCDE1234H XD 001 (for Dealer)

2.3 Since each factory have to apply for allotment of New ECC Number, acentralised allotment is done at the level of Division (where all the factories fall within thejurisdiction of the same Division) or at the level of Commissionerate (where all thefactories fall within the jurisdiction of the same Commissionerate) or at the level ofDirector General of Inspection, Customs & Central Excise, New Delhi (where the factoriesfall within the jurisdiction of different Commissionerates). The same principle is applied tothe allotment of New ECC Number to Dealers.

3. Procedure for allotment of New ECC

3.1 Every person registered with Central Excise is required to obtain the New ECCNumber. For obtaining the same the following procedure will be followed:

(i) Application will be made in the prescribed form (in duplicate) given in(Annexure-5) along with a certified copy of PAN (letter/card issued by the IncomeTax Department), to the Jurisdictional Range Superintendent of Central Excise.

(ii) A dated acknowledgement of the application will be given immediately by theRange Office. An entry will be made in a register (serially numbered) indicatingname of the concerned person, address, Range and the existing ECC Numberand date of forwarding of application, New ECC Number (to be filled whenallotted). The Entry Number (Receipt Number) have to be endorsed on theAcknowledgement Slip.

(iii) All applications are to be forwarded to Divisional Office. Where the applicationsare complete in all respects and there is only one factory of the PAN-holder or more than one factory within the jurisdiction of the said Division, New ECCNumber is to be allotted within 3 working days and the letter has to be issued bythe Deputy/Assistant Commissioner to the concerned persons (applicants) in theform given in (Annexure-6). One copy of the letter has to be forwarded to theconcerned Pay & Accounts Officer (PAO).

(iv) Where there are more than one factories of the PAN-holder falling outside thejurisdiction of a Division, all such applications are to be forwarded to theCommissionerate Headquarters within 3 working days of the receipt of theapplication from the Range Office.

(v) A Cell constituted in the Headquarters processes the application. Where all thefactories fall within the jurisdiction of the Commissionerate, the New ECC Numberis to be issued by the Commissionerate and is to be intimated to the concernedpersons (applicants) individually in the format given in Annexure-III and a copy isforwarded to the concerned PAO.

(vi) Where the factories of the PAN-holder fall in the jurisdiction of differentCommissionerates, the applications are to be sent by the Commissioner to theDirector General of Inspection, New Delhi within 3 working days of the receiptfrom the Division Office. DGI has also constituted a Special Cell to process suchapplications. The New ECC Number is to be allotted by DGI and intimated to theconcerned persons in the format given in (Annexure-4). A copy of these letters willalso be forwarded to the concerned PAO.

(vii) In the said application, the Location Code is to be filled in by the Range Office.After re-organisation of Commissionerates, the Directorate of Statistics &Intelligence has allocated revised location six digits Codes to all Range Offices.

3.2 It shall be compulsory for all the Central Excise assessees and dealers registeredunder the Central Excise Rules, 1944 to obtain PAN whether or not they pay Income-tax.The Income Tax Department has already been requested to allot PAN on priority basis toall Central Excise assessees and Registered Dealers.

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