Full Form of ECC:
Excise Control Code
ECC Full Form is Excise Control Code. ECC is a unique code that is issued by the Department of Revenue in India to all the assessees that are validly registered under the authority of the Central Excise Board. It is a sort of registration number. ECC is issued as unique tax numbers to each of those persons who are legally related to liable and valid excise duty. A person has to obtain different ECC for each different registered premises under the excise rules and regulations.
A person has to register his dealer premises, factory, or warehouse separately. ECC is a 15 digit number that contains both alphabets and numerical values. It is divided into 3 parts. The first part contains 10 alpha-numeric characters as mentioned in the PAN (Permanent Account Number) issued to the person by the Income Tax authority. The second part consists of 2 alphabets. It is allotted according to the classification of the person. If the person is a central excise manufacturer, then he is allotted the code XM ; and, if the person is a registered dealer, then he is allotted the code XD.
The last 3 digits are numeric numbers. It is allotted according to the numbers of factories, premises, or warehouses owned by the person. If he owns only one, then he is allotted the number 001; and, if he owns more than one business locations or buildings, then he is allotted 002, 003 and so on.