Meaning of ECC
- Excise Control Code is a 15 digit alpha numeric registration number given to all the Central Excise Assessees under the Central Excise Act.
- This code is used to identify the assessees who are liable to pay excise duty to the Central Government.
- It is a PAN based number.
- The first ten digits of the code is the same as the PAN number of the concerned person to whom the Code is to be allotted to.
- The next set of characters, written in the form of alphabets, could either be XM/ EM or XD/ ED. XM is used to denote Central Excise Manufacturer and XD to denote Registered Dealer.
- The last three characters in the code are allotted depending on the number of registered factory, dealer's premise or warehouse etc. it is known as the ‘Unique System Generated Serial Number’.
How Does One Get His or Her Excise Control Code?
- The first step is to fill the registration form prescribed under the Act. Forms A2 and A3 are to be filled by those who deal with the manufacturing of garments and tobacco respectively. All other businesses need to fill Form A1.
- The forms duly filled are to be submitted along with relevant documents such as PAN card of the firm; address proof of the company, Registered Office and Head Office (if different); Bank statements for the past two months; copies of certificates of registration with customs department, import-export code and VAT; MoA and AoA of the company or partnership deed; list of excisable goods to be used for manufacture/trade etc.
- The same will be scrutinized by the Authority and additional information will be sought, in case the information provided is inadequate.
- Once the documents are sufficient and satisfactory, the approval of registration (A certificate) will be granted within 7 days of receipt of the application form.
- The number so allotted will be valid in perpetuity, unless revoked or suspended by law.
Some Points to be Kept in Mind
- The ECC number must be obtained at the time of registration of one’s company or partnership to avoid penalties at a later date.
- ECC Number has to be quoted on the GAR–7 Challans covering deposit of Central Excise duties, Additional duties, Cess and other dues.
- The registration certificate needs to be surrendered when closing down the operations of the company.
