In view of Excise, Define Trader, Dealer, Manufacturer?

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Ganesh

Ganesh (Querist)
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27 July 2008 Hi!

In Central Excise view,
Define Trader, Dealer, Manufacturer & Supplier?

Thanks

Ram Avtar Singh

Ram Avtar Singh (Expert)
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27 July 2008 you can define by ECC No.

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

1. Introduction

1.1 The Central Excise assessees and registered dealers have to obtain New Excise Control 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 been explained and the procedure to obtain the same has been specified. This Number is based on the principles of ‘Common Business Identifier’ and will ultimately replace the existing registration number. New ECC Number shall be used for revenue accounting, validation of documents (e.g. CENVAT invoices), inter-agency coordination and for creation of data warehouse. Hence, all persons requiring registration must obtain the New ECC Number. Currently, he said Number has to be quoted on the TR-6 Challans covering deposit of Central Excise duties, Additional duties, Cess and other dues to the Government.

2. Components of New ECC Number

2.1 The new ECC number is alphanumeric. The first part is the 10-Character PAN issued by Income-tax authorities to the concerned person to whom the New ECC Number 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) XM
(2) Registered Dealers XD

2.2 This is 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 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 -

ABCDE1234H XM 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, a centralised allotment is done at the level of Division (where all the factories fall within the jurisdiction of the same Division) or at the level of Commissionerate (where all the factories fall within the jurisdiction of the same Commissionerate) or at the level of Director General of Inspection, Customs & Central Excise, New Delhi (where the factories fall within the jurisdiction of different Commissionerates). The same principle is applied to the 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 ECC Number. 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 Income Tax Department), to the Jurisdictional Range Superintendent of Central Excise.
(ii) A dated acknowledgement of the application will be given immediately by the Range Office. An entry will be made in a register (serially numbered) indicating name of the concerned person, address, Range and the existing ECC Number and date of forwarding of application, New ECC Number (to be filled when allotted). The Entry Number (Receipt Number) have to be endorsed on the Acknowledgement Slip.
(iii) All applications are to be forwarded to Divisional Office. Where the applications are 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 ECC Number is to be allotted within 3 working days and the letter has to be issued by the Deputy/Assistant Commissioner to the concerned persons (applicants) in the form given in Annexure-6. One copy of the letter has to be forwarded to the concerned Pay & Accounts Officer (PAO).
(iv) Where there are more than one factories of the PAN-holder falling outside the jurisdiction of a Division, all such applications are to be forwarded to the Commissionerate Headquarters within 3 working days of the receipt of the application from the Range Office.
(v) A Cell constituted in the Headquarters processes the application. Where all the factories fall within the jurisdiction of the Commissionerate, the New ECC Number is to be issued by the Commissionerate and is to be intimated to the concerned persons (applicants) individually in the format given in Annexure-III and a copy is forwarded to the concerned PAO.
(vi) Where the factories of the PAN-holder fall in the jurisdiction of different Commissionerates, the applications are to be sent by the Commissioner to the Director General of Inspection, New Delhi within 3 working days of the receipt from the Division Office. DGI has also constituted a Special Cell to process such applications. The New ECC Number is to be allotted by DGI and intimated to the concerned persons in the format given in Annexure-4. A copy of these letters will also 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 registered under 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 to all Central Excise assessees and Registered Dealers.