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Central Excise -Introduction of New Excise Control Code (ECC) Number based on Permanent Account Number (PAN) allotted by the Income-tax Department-Instructions regarding-

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..... (See Annexure-I). In pursuance of the aforesaid, it has been decided to issue a new series of Excise control Code Number (New ECC Number) to all Central Excise assessees and registered dealers (hereinafter referred to as 'concerned persons). The Central Excise assessees and registered dealers shall obtain New ECC Number before 1.1.2000. Instructions for the allotment of ECC Number to Service Tax assessees will be issued separately. The procedure for allotment of New ECC Number to concerned persons is specified in Paragraph 3 of this Circular. 2. Components of New ECC Number The new ECC number will be alphanumeric. The first part would be the 10-Character PAN issued by Income-tax authorities to that concerned person to whom the New ECC 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 (Including registered warehouses) XM (2) Registered Dealers XD This will be followed by 3-Character numeric-code - 001, 002, 003.......etc. In case, a manufacturer, registered with the Central Excise Deparment, has only one factory/dealer's premise/warehouse, the last three chara .....

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..... 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 will be allotted within 3 working days and the letter will be issued by the Assistant/Deputy Commissioner to the concerned persons (applicants) in the form given in Annexure -III. One copy of the letter will also be forwarded to the concerned Pay & Accounts Officer (PAO). (5) Where there are more than one factories of the PAN-holder falling outside the jurisdiction of a Division, all such applications will be forwarded to the Commissionerates Headquarters within 3 working days of the receipt of the application from the Range Office. (6) A Cell will be constituted in the Headquarters, as well to process the applications. Where all the factories fall within the jurisdiction of the Commissionertate, the New ECC Number will be issued by the Commissionerate and initiated to the concerned persons (applicants) individually and the copies will be forwared to the concerned PAO, in the format given in Annexure-III. Where the factories of the PAN-holder fall in the jurisdiction of different Commissionerates, the .....

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..... p as a Special Drive by the field formations and the work should be completed latest by 15th December, 1999. For this purpose, the Commissioners should interact with the field officers and the assessees so that the applications are received expeditiously and processed under the supervision of senior officers. The work should be monitored by the Commissioner on weekly-basis. Apart from issuing trade notice, wide publicity should be given in the local newspapers, including publishing the format of the application and the guidelines. The publicity material/trade notice should also indicate the time-frame for the submission of the application, its processing and delivery of new ECC Number to assessees. The Commissioner will ensure that this work is completed by the schedule time. The Director General of Inspection (DGI) will also monitor the progress on weekly-basis and issue necessary directions so that the specified schedule is strictly adhered to. 10. Each Commissioner will report to the Director general of Inspection, New Delhi by 20th December, 1999 about completion of this work. DGI will send a report to the Board by 27th December, 1999 which will also include the status of allo .....

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..... ort transactions instead of verification of each and every shipping bill and bill of entry. A common identifier would immediately help obtain an overall assessment of the assessee's credentials with different Government agencies. Various Government Departments are presently the DGFT, the Income-tax and the Customs and Excise Departments are presently engaged in computerisation of their operations. There is need to share information from the computers of one of the Departments with the other Departments. This exchange of infromation will be made easier if there are common identification numbers. It has been decided to adopt the Permanent Account Number issued by the Income-tax Department as the basis for the Common Identifier. PAN is a 10-digits alpha numeric code and can identify upto 96 crores business entities. Apart from being unique (PAN is issued centrally and is generated by the computer system), it has the widest application (more than 2 crores assesses as against about 3 lakhs importers exporters using IE Codes and about 1.2 lakhs Central Excise assessees using ECC Number). Further, since it is not dependent on the location of the office of registration, it ill not get m .....

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