Page 32 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Unit 2: Central Excise Duty

(ii) An assessee may have different legal names i.e. one appearing in PAN and other under the Notes
name and style in which he carries on his business from the registered premises. Therefore
an additional field- for providing the name as appearing in PAN is pro-Med the Application
Form.
(iii) New fields have been provided for information regarding constitution of assessee, property
holding rights (like ownership, lease etc.), estimated investment in land, plant and
machinery, assessee's banks account numbers and identifier numbers issued by other
Government agencies (Customs, DGFT, Sales Tax etc.).
(iv) Fields like 'Name of the Registrant', addresses, telephone number, fax number, boundaries
of premises to be registered, major excisable goods to be manufactured etc. have been
modified keeping in mind the requirements of Computer system.
(v) In cases of Proprietorship concerns or those having no authorized persons the details of
the Registrant have been added to the relevant field.
(vi) The name of the Registrant/authorized person figures in the Declaration annexed to the
Application Form. In case of any change, it would be necessary to obtain another Declaration
reflecting the change and effective date.
(vii) Changes have been made in the format for Grant of acknowledgement of the Application,
which is to be given in the event, the Registration Certificate is not delivered on the spot
at the time of the receipt of the Application Form.

(viii) Separate Document Locator Code has been Dispensed with since the new Registration
process envisages on the spot grant of Registration Number which will operate as the
reference number.
Components of 15 digit based Registration Number
(i) The PAN based Registration Number is Alphanumeric. The first part is the 10-Character
(alphanumeric) Permanent Account Number (PAN) issued by Income Tax authorities to
the person (includes a legal person) to whom the Registration No. is allotted.
(ii) The second part comprises of a fixed 2-Character alpha-code indicating the category of the
Registrant, which will be as follows:
(1) Central Excise manufacturers: XM (Including registered warehouses).
(2) Registered Dealers: XD

(iii) The third part is a 3-Character numeric code-001, 002, 003…etc. In case, a manufacturer
registered with the Central Excise Department, has only one factory/ dealers's premise/
warehouse, the last 3 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 characters of the Registration Number would be
001, 002, 003…etc.
Examples of 15 digits PAN based Registration Number:

(a) Where the registrant has only one factory: New Registration Number will be -
PAN+XM+001
Suppose PAN is ABCDE1234H, the New Registration Number will be
ABCDE1234HXM 001.

(b) Where the registrant has more than one factory, say 3 factories, having PAN as
aforesaid, then the New Registration Number will be:

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