CENTRAL EXCISE REGISTRATION - DEFINITION
The Superintendent of Central
Excise will
allot the
Registration Number immediately on receipt of the Application
based on the declaration
of
the applicant. For this purpose, the Original copy of the Application
will be returned to the applicant after acknowledging the receipt and mentioning
the
Registration Number.
The Components of Registration Number will be as under: -
The PAN based Registration Number is alphanumeric.
The first part would be the 10-Character (alphanumeric) Permanent Account Number [PAN]
issued by Income-tax authorities to the person (includes a legal person) to whom the Registration Number is to be allotted. The second part would comprise of a
fixed 2-Character alpha-code, which will be as follows:
Category Code
(1) Central Excise manufacturers XM(Including registered warehouses) (2)
Registered Dealers XD
This is
required to be followed by 3-Character numeric-code –
001, 002,
003.....etc. In case, a
manufacturer, registered with
the Central Excise
Department, has only one factory /dealer’s premise/warehouse, the last three characters will be "001". If there are more than 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 Registration Number would be "001, 002, 003.... etc.
Examples:
(1) Where the applicant has only one factory: New ECC Number will be - PAN + XM + 001
Suppose PAN is
ABCDE1234H,
the New ECC Number will be
– ABCDE1234H XM 001
(2) Where the applicant 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 applicant 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)
It should be noted that If any previous business closes down/registration
number is surrendered/cancelled, same number SHALL NOT BE REPEATED
while giving the new Registration Number.