•Alphabets become the basis for allotting the codes. The first alphabet of the name of the material becomes the starting point of codification.
•This system is suitable when the numbers of items are not very large and also availability of codes is limited.
| Class | Group | Code |
| Raw Materials | ||
| Iron | Bars, M.S. | IR-BS-MS |
| Iron | Bars, Bright Steel | IR-BA-BS |
| Iron | Melted | IR-MEL |
| Iron | Mould | IR-MLD |
| Iron | Ore | IR-OR |
| Iron | Pig | IR-PG |
| Iron | Sheets, M.S. | IR-SH-MS |
| Iron | Sheets, Bright Steel | IR-SH-BS |
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