| 2 |
Application for
Central Excise Registration |
|
|
2.1 |
Every person requiring
registration with the Central Excise shall apply in the proper Form,
complete in all respects, in duplicate along with a self-attested copy of
PAN (letter/card issued by the Income-tax Department), to the
Jurisdictional Range Superintendent of Central Excise and obtain
Registration Number on the Original copy of the Application
immediately |
|
2.2 |
The Range
Office will retain the Duplicate copy of the Application. |
|
2.3 |
This
Registration Number can be used for removals, duty payments and other
requirements of the Central Excise Act, 1944 and rules made thereunder. |
| 3 |
Person
signing the Application for registration |
|
3.1 |
The
Application may be signed by the applicant himself or by his authorised
agent having general power of attorney and be submitted to the Range
Office. |
|
3.2
|
The
person signing the Application must be a holder of Permanent Account
Number (PAN) allotted by the Income Tax Department. |
|
3.3 |
In case
of unregistered partnership firms, all the partners shall sign the
Application. |
|
3.4 |
In case
of the registered partnerships, the managing partner or other partner so
authorised in the partnership deed may sign the Application. |
| 4 |
Instructions for filling the Application Form |
|
4.1 |
The
following are the instructions for filling the new Application Form for
registration with Central Excise: - |
|
Part-I |
|
|
i. |
In
Sl.No.1, the legal name of the business should tally with the legal name
declared to the Income tax Department while obtaining Permanent Account
Number (PAN) except that in a proprietorship the Legal name may
vary. |
|
ii |
In
Sl.No.2, the PAN should be the one which has been obtained for the
business which is proposed to be registered with the Central
Excise, |
|
iii |
In
Sl.No.3, Any one appropriate box should be tick marked. In case of
different premises requiring separate registration, separate forms should
be used. |
|
iv |
In
Sl.No.4, the address of the factory or the warehouse in case of
manufacturer or warehouse-holder, respectively or address of the dealer�s
premises in case of registration of dealers should be
mentioned. |
|
v |
In
Sl.No.5, the applicant has to describe/define the boundaries of his
premise(s) in addition to the address of the premise(s). |
|
vi |
In
Sl.No.6, address of Head Office if located at an address different that
the one mentioned at Sl.No.4 is to be mentioned. |
|
vii |
In Sl.No.7, the
details of such person who may be contacted by the Central Excise Officers
for matters relating to Central Excise is to be
mentioned. |
|
Part-II |
|
|
|
In this
part, the details about other existing businesses, which are already
registered with Central Excise, have to be mentioned. This is important
because the subsequent Registration No. will be governed by this
information. |
|
Part-III |
The
details of each individual mentioned in this Part have to be provided. In
case of any change in the information initially provided at the time of
registration, the same should be filed with the Central Excise Department
within 30 days of such change in the same format specified in this
part. |
|
Part-VI |
Name of
the major excisable goods has to be provided in this part. This is meant
for initial profiling and the Registration Certificate will not require
modifications/endorsements in case there is any change subsequent to
registration |
|
4.2 |
General Instructions |
|
4.2.1 |
Other Parts of the Application Form are self-explanatory and are
not explained. |
|
4.2.2 |
There are certain information, which are incidental in nature such
as telephone number(s), FAX number(s), E-Mail address etc. and the
applicant may mention "Not Available" in case these are not available.
Application will not be treated as incomplete for non-availability of such
information. Effort shall be made by the Central Excise Officers to
collect this information subsequently to complete the assessee�s
profile. |
|
4.2.3 |
Wherever space is not sufficient to furnish information separate
sheets may be attached. However, while attaching separate sheet please
furnish the information in the same format as specified in relevant
Part. |
|
4.2.4 |
Any correction/change in the material information initially
provided at the time of registration should be furnished in Form A-1
itself. |
| 5. |
Procedure for allotment of Registration Number |
|
5.1 |
On receipt of Application the Superintendent of Central Excise will
allot the Registration Number immediately on receipt of the Application
based on the declaration of the applicant. For this purpose, the Original
copy of the Application will be returned to the applicant after
acknowledging the receipt and mentioning the Registration Number. The
Components of Registration Number will be as under: - |
|
5.1.1 |
The PAN based Registration Number is alphanumeric. The first part
would be the 10-Character (alphanumeric) Permanent Account Number [PAN]
issued by Income-tax authorities to the person (includes a legal
person) to whom the Registration Number is to be allotted. The
second part would comprise of a fixed 2-Character alpha-code, which will
be as follows: |
|
Category Code |
|
(1) Central Excise manufacturers XM(Including registered
warehouses) |
|
(2) Registered Dealers XD |
|
This is required to be followed by 3-Character numeric-code � 001,
002, 003.....etc. In case, a manufacturer, registered 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 Registration Number would be "001, 002, 003....
etc. |
|
Examples: |
|
(1) Where
the applicant has only one factory: New ECC Number will be - PAN +
XM + 001 |
|
Suppose PAN
is ABCDE1234H, the New ECC Number will be - ABCDE1234H XM
001 |
|
(2) Where
the applicant has more than one factories, say 3 factories, having
PAN as aforesaid, then the New ECC Number will be: |
|
ABCDE1234H XM 001 |
|
ABCDE1234H XM 002 |
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ABCDE1234H XM 003 |
|
(3) Where
the applicant has one factory and is also registered as dealer,
having PAN as aforesaid, then the New ECC Number will be: |
|
ABCDE1234H XM 001 (for
Factory) |
|
ABCDE1234H XD 001 (for Dealer) |
|
5.2 |
It should be noted
that If any previous business closes down/registration number is
surrendered/cancelled, same number SHALL NOT BE REPEATED while giving the
new Registration Number. |
| 6. |
Document
Locator Code [DLN] |
|
6.1 |
The
Superintendent/Inspector of Central Excise will endorse the "Document
Locator Number [DLN]" on Duplicate copy of the Application for internal
purposes. The three components of DLN will initially be as
under: |
|
|
6-digit
location number of the Range/serial number in Range
register/financial year. |
|
|
(1) (2)
(3) |
|
|
Example 1:
Suppose, the Location Number of a Range is: 200201. The DLN in respect of
the first registrant as on 1st November, 2001 will
be: |
|
|
200201/01/2001-2002 |
|
|
In new
financial year, new serial number will start. |
|
|
Example 2: On
first April, 2002, the DLN for the first Registration Application will
be: |
|
|
200201/01/2002-2003 |
|
6.2 |
In due
course of time, DLN will be generated by computer system using special
software and will be a �secured number�. |
| 7. |
Verification |
|
7.1 |
There shall
be a post-facto verification within 5 working days of the receipt of
application. The Range Officer either himself or through the Sector
Officer shall verify the declared address and premises If found in order,
he will endorse the correctness of the same and append his dated signature
on the office copy (Duplicate copy) of the Application for registration.
If any deviations or variations are noticed during the verification, the
same should be got corrected. Any major discrepancy, such as fake address,
non-existence of any factory etc. shall be reported in writing to the
Divisional Officer within 3 working days and action shall be initiated by
the Divisional Officer to revoke the registration after providing
reasonable opportunity to the registrant to explain his case. |
|
7.2 |
Suitable
record shall be maintained in the Range Office about registration and the
DLN, indicating serial number (which will start from 1st
November, 2001 in the financial year 2001-2001 and 1st April in
all subsequent financial years), name of the applicant, address of
premises to be registered, date of receipt of Application, date of
verification of premises and name of officers who verified it, remarks,
date of issue of Registration Certificate. |
|
7.3
|
All
Applications will be either entered in computer in the Range Office or
forwarded to Divisional Office for entering the data/information in
computers. |
| 8 |
Registration Certificate |
|
8.1 |
The
Registration Certificate shall be either sent to the Registrant by post or
handed over personally as per his choice indicated on the Application,
within 7 working days of the receipt of the said Application. |
|
8.2 |
A
Registration Certificate granted in the name of a Partnership firm
[whether registered or not under the Partnership Act, shall contain the
names of all the partners. |
| 9 |
Period of Validity |
|
Once Registration is granted, it has a permanent status unless it
is suspended or revoked by the appropriate authority in accordance with
law or is surrendered by Registrant. |
| 10 |
The Trade and the field formations may suitably be informed
immediately. Special measures should also be taken to give wide publicity
to this new procedure, which will come into effect from 1st
November, 2001. The new Form will also be placed on Central Excise page of
the CBEC Web site: www.cbec.gov.in and can be
downloaded. |
| 11 |
Receipt of this Circular may please be acknowledged. |
| 12 |
Hindi
version will follow. |