CLASSIFICATION AND CODIFICATION OF STORES

STORE :

An adequate consulted place where all the Railway material are kept to the loss, wastage,
misappropriation, rusting etc.

CLASSIFICATION:

All material are basically divided in to two broad categories viz. Stock and
Non-stock. The stock items are those items for which there is a regular demand, regular
drawl or consumption and there is a regular recoupment. Non-stock items are required
occasionally and not on regular basis. The Stores Department is required to give a service of
making thousands of items available to the indenters when required. There are approx 1.28
lakh such items all over the Railways stocked in 215 stores depot. To give this service we
have to maintain stocks of a large number of items called as “ Non items “ whereas for other
items which are not frequently required of one time requirement, no stocks are maintained.
These items are purchased as and when required to meet specific demands are called as Non-
stock items.

The stock items are classified further as under –

Ordinary Stores: These are generally such items of stores for which there is a regular turn
over caused by a constant demand. These may be further subdivided as:

 New
 Second hand
 Serviceable and
 Second hand repairable.

Emergency Stores: The stores depots are also required to stock certain items of stores even
though they do not have a regular turn over. These are emergency stores and comprise of
items which do not ordinarily wear out or require renewal but which are required to be dept
in stock to meet emergency due to breakage or unanticipated deterioration. These items are
not readily available in the market and as such would require a long time for procurement in
case they are not stocked.

Surplus Stores : These are the items of ordinary stock which are not demanded by the users.
If any item is not issued for past 24 months or more, it is declared as surplus. Surplus stores
are further classified as dead surplus and movable surplus.

a. Dead Surplus Stores : These are the items which have not been issued to any indentor
during past 24 months or more and are not likely to be utilized on any Railway within next 2
years

b. Movable Surplus Stores: These are the items which have not been issued to any indentor
during past 24 months but their use in near future (within 24 months) is anticipated.

Special Stores : The items of stores arranged and stocked for works and other special
purposes i.e. other than for operation or ordinary maintenance and repairs are called "Special
Stores". These are kept separate from ordinary stores and issued to the work for which they
have been arranged.

Other Classification of Stores: - Apart from above some other classifications as under are
also prevalent on Indian Railways.

Custody Stores: - These are stores which have been purchased for special works and
charged to such works but due to inadequate stocking facilities available with user/indentor
have been kept in the custody of stores department. These are generally non- stock items but
in certain situations stock items also may be under this classification.

Imprest Stores: - Certain important units like loco sheds, train examining depots etc. require
a large number of items for day to day repairs, maintenance and operation of rolling stock.
Such items include consumable stores like cotton wastes, oils, greases etc. as well as the
spares required for rolling stock.
  The senior Supervisor in-charge of the unit like running sheds, Train Examining
Depots, Chief Signal Inspector, Electric Foreman etc. are allowed to maintain
stocks of nominated items of stores. The limits up to which the stocks are to be
kept are also specified while sanctioning such items and are generally fixed as
equivalent to two or three months' requirement.

 Imprest stores are standing advance of materials to meet the day to day requirement
of repairs maintenance and operation of rolling stock etc. On most Railways the
Imprest stores are charged off to the final head of Account under revenue working
expenses. However, detailed A/c are maintained by these units and monthly
Imprest recoupment schedules are sent by the Imprest holders to the nominated
stores depots for bringing their stocks to the Imprest level sanctioned.

Standard And Non-Standard Items: Most of the items used on Indian Railways have been
standardized i.e. their description, dimensions and specifications have been made standard
and also a standard code no. has been allotted for easy identification. However, still there
may be few items which have not been standardized and therefore obviously no code no. has
been allotted for them. Such items are known as Non- Standard items.

A non-standard item will necessarily be a non-stock item but all standard items are
not stock items i.e. an item which has been allotted a code no. may still be a non- stock item.

Inactive Stores: Items which have has no issues for 12 months and stocks exist are called
inactive or non- moving items.

Difference between Stock and Non-Stock items:

SN Stock items Non Stock items

1 These items are required regularly These items are required occasionally

2 Consumption is regular Irregular Consumption

 3 PL number is assigned to each item. PL number may not be assigned.

4 The item should be drawn at least four No such condition is applicable.

times in a year before becoming stock
item.

5 Total annual cost of the item should be Those item having consumption value
Rs. 50,000/- less than Rs. 50,000/- are kept under this
category.

6 These items are stocked through Requisition is given on demand. Items

Stocking proforma. having value more than Rs.2.5 lakh, require
vetting from finance department.

CODIFICATION OF STORES:

A revised coding structure had adopted on Indian Railways, the entire range of Railway
stores is distributed as under:

a). 10 Major Groups b) 27 Major Headings c) 75 Main Groups d) 99 Sub

Groups.

DETAILS OF HEADINGS:

Headings No.of Groups Item of stores

1 00-09 Steam Loco Parts & Fittings

2 10-19 Diesel Loco Parts & Fittings

3 20-29 Electrical Loco Parts & Fittings

4 30-39 Carriage & Wagon Fittings

5 40-49 Electrical Stores

6 50-59 S&T

7 60 P. Way Materials, Trade Tools, Bridge Works

8 61-69 Engg. Stores, Building Materials, Plant & Machinery

9 70, 72-74 Abrasives, Tools, Hardware

10 71 Brushes, Brush wares etc.

11 75 India Rubber, Leather, Canvas

12 76 Electrodes, Welding Accessories

13 77 Paints, Enamels, Varnishes

14 78 Crockery, Cutlery, Napery

15 79 Clothing, Personnel equipment

16 80 Petroleum Products

17 84 Refractory, Packing Materials

18 85 Ball & Roller Bearings

19 81, 82, 86 General Stores Covering Acids & Chemicals

20 83 Stationery, Forms etc.

21 90 Ferrous Metal

22 91 Non- Ferrous Metal

 23 92 Fuel / Coal & Coke

24 92 Oil

25 93 Timber

26 98 Scrap

27 97 Rolling Stock Complete Unit

CODES FOR UNITS OF ACCOUNTAL

CODE No UNIT OF MEASURE CODE No UNIT OF MEASURE

01 Numbers 02 Pairs

03 Set 04 In Hundred

05 In Thousands 09 Dozen

13 Kilogram 15 Metric Tonne

22 Metre 23 Kilo Metre

51 Litre 52 Kilo Litre