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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 including
    1. Name(s),
    2. Address(es) – Official/ residential.
    3. Possession letter/allotment letter/rent deed of the premises to be registered;
    4. Article of Association of the company or Partnership deed of the firm, as the case may be;
    5. 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
    6. 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 lakhs.

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 certificate.

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 :

  1. value of goods; or
  2. process of manufacture of goods; or
  3. quantity of clearances of goods made in a financial year; or
  4. payment of appropriate duty of excise in respect of the raw material used in the manufacture of the goods; or
  5. conditions, if any, specified in the schedule to the Central Excise Tariff Act, 1985 in respect of such goods; or
  6. 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 Assistant Commissioner.

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 assessee’s 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.

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