I am directed
to say that under rule 9 of the Central Excise (No.2) Rules, 2001, the Board
has prescribed new Form for Application (FORM A-1)as well as Registration Certificate
(FORM RC) by notification No. 65/2001-Central Excise (N.T.) dated 17th
October,2001, which will come into effect from 1st November,
2001. The format of Application is common to manufacturers, private
warehouse holders, and registered dealers or depots of manufacturers issuing
Cenvatable invoice. The same Application will also be used for any corrections/changes
in material information to be intimated to the Department, such as change in
constitution, name and addresses of proprietor/partner/director, change in size/definition
of boundaries of registered premises, address of Head Office etc. It has also
been decided to replace the existing Registration Numbers (given by Range Offices
at the time of registration), Personal Ledger Account Numbers (given by Chief
Accounts Officers of the Commissionerate) and Excise Control Code Numbers (given
by Pay and Accounts Officer till 1999) by New PAN-based 15 digit Registration
Number [which will be identical to PAN-based 15 digit New Excise Control Numbers
being allotted since 1999] with effect from 1st December, 2001
and the detailed instructions in this regard are contained in Circular No. 594/31/2001-CX
dated 19th October, 2001.
| 2 |
Application for Central
Excise Registration
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2.1
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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
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2.2 |
The Range
Office will retain the Duplicate copy of the Application. |
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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 |
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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. |
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3.2 |
The person
signing the Application must be a holder of Permanent Account Number (PAN)
allotted by the Income Tax Department. |
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3.3 |
In case
of unregistered partnership firms, all the partners shall sign the Application. |
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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 |
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4.1 |
The following
are the instructions for filling the new Application Form for registration
with Central Excise: - |
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Part-I |
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i.
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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. |
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ii
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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, |
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iii
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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. |
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iv
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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. |
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v
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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). |
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vi
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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. |
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vii
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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.
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Part-II |
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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. |
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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. |
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Part-VI
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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
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4.2 |
General
Instructions |
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4.2.1
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Other
Parts of the Application Form are self-explanatory and are not explained. |
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4.2.2
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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. |
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4.2.3
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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. |
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4.2.4
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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 |
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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: - |
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5.1.1
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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: |
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Category
Code |
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(1)
Central Excise manufacturers XM(Including registered warehouses) |
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(2)
Registered Dealers XD |
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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. |
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Examples:
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(1) Where
the applicant has only one factory: New ECC Number will be - PAN
+ XM + 001 |
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Suppose
PAN is ABCDE1234H, the New ECC Number will be - ABCDE1234H XM 001 |
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(2) Where
the applicant has more than one factories, say 3 factories, having
PAN as aforesaid, then the New ECC Number will be: |
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ABCDE1234H
XM 001
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ABCDE1234H
XM 002
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ABCDE1234H
XM 003
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(3) Where
the applicant has one factory and is also registered as dealer, having
PAN as aforesaid, then the New ECC Number will be: |
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ABCDE1234H
XM 001 (for Factory)
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ABCDE1234H
XD 001 (for Dealer)
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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] |
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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: |
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6-digit location
number of the Range/serial number in Range register/financial
year. |
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(1) (2) (3) |
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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: |
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200201/01/2001-2002
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In
new financial year, new serial number will start.
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Example 2: On
first April, 2002, the DLN for the first Registration Application will be: |
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200201/01/2002-2003
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6.2 |
In
due course of time, DLN will be generated by computer system using special
software and will be a 'secured number'.
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| 7.
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Verification |
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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. |
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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. |
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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 |
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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. |
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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 |
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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.
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