Circular No. 250/84/96-CX-6 dated 11/10/96
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 RG23 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 undertaken 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 alloted an ECC code
as per the following scheme:-
(i) The Code No. alloted 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 alloted to the dealer in the particular range,
(iv) The last character shall be "D" for the initial set of ECC codes alloted
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 assesee, dealers
through a trade notice. Trade could be informed every quarter about updates to the
existing list.
Sd/-
(I.P. Lal)
Deputy Secretary CX. 6
F.No. 206/1/96-CX.6
Presented by eximkey.com