Registration and ECC code
Persons requiring Central Excise registration.
Every manufacturer of excisable goods other than
the ones specifically exempted, is required to get himself registered
under the Central Excise law. A manufacturer is exempt from the
requirement of getting himself registered so long as the goods manufactured
by him attract Nil rate of duty or remain exempt from the whole
of the duty of excise leviable thereon. Every person who intends
to issue invoices under Rule 57G or Rule 57T or who intends to procure
excisable goods under bond for special industrial purposes in terms
of provisions of Chapter X , is required to get himself registered
under the Central Excise law.
Procedure of obtaining registration.
The application for registration is to be filed
with the Superintendent of Central Excise having jurisdiction over
the premises in respect whereof the registration is to be obtained.
The following documents are to be submitted for obtaining the registration
- Duly filled in application in the form R-I in triplicate;
- Grounds plan of the premises in duplicate including details
of plant & machinery etc.;
- Details of the proprietors/all partners/Directors of the company
- Address(es) Official/ residential.
- Possession letter/allotment letter/rent deed of the premises
to be registered;
- Article of Association of the company or Partnership deed of
the firm, as the case may be;
- List of items with their Tariff sub-headings proposed to be
manufactured; list of items with their Tariff sub-headings, if
any, obtained, under Chapter X procedure or dealt within; and
- Registration certificate issued under Shop and Establishment
Act and PAN Number
The application for registration in form R-I is
either to be signed before the Superintendent of Central Excise
or can be submitted duly attested and notarised by the notary public.
Grant of registration.
After receipt of application for registration,
the jurisdictional Superintendent is to grant registration within
30 days of the receipt of the application. Even if the registration
is not granted, it will be deemed to have been granted. The registration
is in respect of premises and not a person
Stage of filing application for registration.
For the goods that attract Central Excise duty
right from the beginning, the registration is to be applied for
before the removal of the goods. These goods are not covered under
Small-Scale Exemption notification. Even where a manufacture of
goods eligible for Small-Scale exemption opts for availment of Modvat
credit, the registration is to be applied for before the removal
of the goods.
Manufacturers of Cosmetics and Refrigeration goods
are to apply for registration after crossing the clearances of Rs.30
Manufacturers of other goods are to apply for registration
when the clearances exceed Rs.50 lakhs.
Validity of registration certificate.
A registration certificate is valid till the relevant
unit is engaged in manufacturing of excisable goods. The registration
certificate is not required to be renewed.
Transferability of registration certificate.
Registration certificate is not transferable. When
a registered person transfers his business to another person, the
transferee has to obtain a fresh registration.
Requirement of amendment in registration certificate.
When a registered firm or a company or association
of persons undergoes a change in Constitution, the jurisdictional
Range Officer is to be intimated within 30 days of such a change
for incorporation of this fact in the registration certificate.
In case a registered person desires to manufacture
a new product, he is to get the product endorsed on his registration
Requirement of exhibition of registration certificate.
Every registered person is required to exhibit
the registration certificate or a certified copy thereof in a conspicuous
part of the registered premises.
Whether 100% export oriented unit or unit in free
trade zone is required to be registered.
A 100% Export Oriented Unit or a unit in Free Trade
Zone licenced or appointed under the provisions of Customs Act,
1962, is deemed to be registered under the Central Excise law.
Surrender of registration certificate.
When the registered person ceases to carry out
the operation for which he is registered, he is required to surrender
his registration certificate immediately to the Range Officer.
How to obtain duplicate registration certificate.
In case the original registration certificate is
lost or destroyed, the assessee can apply for a duplicate registration
certificate to the jurisdictional Range Superintendent after depositing
a fee of Rs.30/- through a TR-6 challan in any nominated branch
of Punjab National Bank.
Requirement of filing declaration for the manufacturers
exempt from registration.
Where the goods are chargeable to nil rate of duty
or where the exemption from whole of the duty of excise leviable
thereon is granted on the basis of :
- value of goods; or
- process of manufacture of goods; or
- quantity of clearances of goods made in a financial year; or
- payment of appropriate duty of excise in respect of the raw
material used in the manufacture of the goods; or
- conditions, if any, specified in the schedule to the Central
Excise Tariff Act, 1985 in respect of such goods; or
- conditions, if any, specified in any exemption notification,
the manufacturer will have to file a declaration in the prescribed
proforma with the jurisdictional Assistant Commissioner before
15th of April every year.
In case of exemption based on value of clearances
in a financial year, only those assesees whose value of clearances
in previous financial year or in current financial year has exceeded
Rs.40 lakhs or is likely to exceed Rs.40 lakhs, are required to
file a declaration before 15th April with jurisdictional
ECC code number and its utility.
ECC code is known as Electronic Computer Code and
is allotted to all registrants of Central Excise. This code comprises
of 10 digits. The first 2 digits represent the Commissionerate,
next 2 digits represent the division, next 2 digits represent the
range, the 7th digit indicates the sector, 8th
& 9th digit represent the unit within the sector
and the last digit is a check digit. The ECC code number facilitates
proper accountal of assessees records. This code number is
a mandatory requirement and is given to the registrant by the Pay
and Accounts officer. But the application in this regard is to be
submitted to the jurisdictional Range Officer. ECC code number is
required to be mentioned on all the statutory documents issued and
maintained by the registrant.