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Answer Posted / neeraj
The ECC number is a registration number, issued to all the
Central Excise Assessees. This Number is based on the
principles of 'Common Business Identifier' which shall be
used for revenue accounting, validation of documents (e.g.
CENVAT invoices), inter-agency coordination and for
creation of data warehouse.
ECC number is a PAN based 15 digit alpha numeric numbers.
The first part denotes 10 character (alpha numeric)
Permanent Account number issued by Income tax authorities
to the concerned person to whom the ECC Number is to be
allotted and the second part comprises of a fixed 2
character alpha code which is as follows:
Category
Code
Central Excise Manufacturer
(Including registered warehouses)
XM
Registered Dealer
XD
This is followed by 3-Character numeric code - 001, 002,
003 etc. In case, a manufacturer, regis?tered with the
Central Excise Department, has only one factory /dealer's
premise/warehouse, the last three characters will be 001.
If there are more than one factories/warehouses/dealer's
premises of such a person having common PAN for all such
factories/warehouses/dealer's premises, the last 3
character of the new ECC would be 001, 002, 003 etc.
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