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Guidelines for use of E.C.C Codes in Central Excise records
Circular
No. 250 dated 11th October 1996
Attention
is invited to the D.O. letter F.No. D-21019/6- Modvat/ 95/CC- CBEC dated 15th
January, 1996, of Shri P.R.V. Ramanan, J.S. (Customs) addressed to all
Commissioners of Central Excise. It is observed however, that only a few
Commissionerates have issued Trade Notices following the same.
2.
Revised proforma of RG 23 provide that ECC Code No. of the Supplier and
Buyer should also be indicated against each entry.
3.
The Board has therefore decided that immediate exercise should be
under-taken by the Commissioners to allot the ECC Code number to dealers.
4.
The following guidelines should be observed in regard to allotment of ECC
codes to dealers:
Every
person who issues an invoice or invoices under Rule 57G or, on the case may be,
under Rule 57T and is registered under Rule 174 shall be allotted an ECC code as
per the following scheme:
(i)
The Code No. allotted to each dealer will have 10 (ten) characters,
(ii)
The first two characters from the left stand for Commissionerate Code,
next two for Divisional Code and the following two for the Range Code,
(iii)
The next three characters (i.e. the seventh to the ninth character from
the left) shall have a running serial number (i.e. 001 to 999) indicating the
number allotted to the dealer in the particular range,
(iv)
The last character shall be "D" for the initial set of ECC
codes allotted to the first 999 registered dealers in a range,
(v)
If the numbers of dealers in a particular range exceeds 999 then the
alphabet "E" can be used as a suffix and the running serial number
could again commence from 001 to 999.
5.
It should also be ensured that each assessee and dealer has a unique ECC
code and this code number is indicated by them on top of the invoice issued by
item. Further, comprehensive list of ECC codes should be maintained at each
Commissionerate, which is kept, updated every month. The list should be made
available to assessee, dealers through a trade notice. Trade could be informed
every quarter about updates to the existing list.
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