10 August 2010
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:
Central Excise Manufacturer
(Including registered warehouses) XM
Registered Dealer XD
his 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.
The ECC Number has to be quoted on the GAR�7Challans covering deposit of Central Excise duties, Additional duties, Cess and other dues to the Government.