Lab Custom Act 1962

8/10/2019 Lab Custom Act 1962

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INDIAN CUSTOM ACT 1962&

THE CENTERAL EXCISE ACT 1944


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INDEX

Central Board of Excise and Customs ........................................................................................................... 4

Duties ........................................................................................................................................................ 4

Central Excise & Customs...................................................................................................................... 4

Customs................................................................................................................................................. 4

Central Bureau of Narcotics .................................................................................................................. 5

INDIAN CUSTOM ACT 1962 ....................................................................................................................... 5

Introduction .......................................................................................................................................... 5

History of Indian Customs ......................................................................................................................... 6

Decline in Customs Duty ........................................................................................................................... 7

Custom Act ................................................................................................................................................ 8

Types of custom Duty ............................................................................................................................... 8

Indian Custom Anti Dumping Duty ..................................................................................................... 11

Custom Rules .......................................................................................................................................... 12

Central excise act 1944 ............................................................................................................................... 17

History of central Excise .......................................................................................................................... 17

Administration ........................................................................................................................................ 18

Functions and duties ............................................................................................................................... 19

Hierarchy ................................................................................................................................................. 20

Tax Assistant ....................................................................................................................................... 20

Cadre Restructure ................................................................................................................................... 20


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Central Board of Excise and Customs

The Central Board of Excise and Customs is the nodal national agency responsible foradministering Customs, Central Excise, Service Tax & Narcotics in India.

The Customs & Central Excise department was established in the year 1855 by thethen British Governor General of India, to administer customs laws in India andcollection of import duties / land revenue. It is one of the oldest governmentdepartments of India.

Currently the Customs and Excise department comes under the Department ofRevenue, Ministry of Finance. The agency is staffed by IRS officers who start theircareers as Assistant Commissioners in the field and within 20 25 years rise to the postof Chief Commissioners, with a few senior most officers who become Members ofCBEC / CESTAT / Settlement Commission.

The Central Board of Excise & Customs (CBEC) is headed by Chairperson CBEC andconsist of six Members of CBEC .

1. CBEC Chairperson - Mr. Kaushal Srivastav,IRS2. Member Customs - Ms. Mala Srivastava,IRS3. Member Service Tax - Mr Shashi Bhushan Singh,IRS4. Member Central Excise - Mr. Shashi Bhushan Singh,IRS (Additional Charge)5. Member Personnel & Vigilance - Mr. Ms. Joy Kumari Chander6. Member Legal & Judicial - Ms. Mala Shrivastav,IRS (Additional Charge)7. Member Budget - Mr. Kaushal Srivastav,IRS (Additional Charge)

Duties

Central Excise & Customs

1. Collection of Excise Duty & Service Tax.2. Collection of Customs Duty on Land Customs Station, ICD's, SEZ's, Container

Freight Station.

3. Prevention of Smuggling through Land Customs Station & Border Check Points.

Customs

1. Collection of Customs Duty on International Airports, Seaports, Custom Houses,International Air Cargo Stations & International ICD's.

2. Prevention of Smuggling on International Airports & Sea


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The customs duty is levied, primarily, for the following purpose:

Restricting Imports for conserving foreign exchange. Protecting Indian Industry from undue competition. Prohibiting imports and exports of goods for achieving the policy objectives of the

Government. Regulating export. Co-coordinating legal provisions with other laws dealing with foreign exchange such

as Foreign Trade Act,Foreign Exchange Regulation Act , Conservation of ForeignExchange and Prevention of Smuggling Act, etc.

Mode of Levy of Customs Duty

Basically there are three modes of imposing Customs Duty:

1. Specific Duties: - Specific custom duty is a duty imposed on each and every unitof a commodity imported or exported. For example, Rs.5 on each meter of cloth

imported or Rs.500 on each T.V. set imported. In this case, the value ofcommodity is not taken into consideration.

2. Advalorem Duties: Advalorem custom duty is a duty imposed on the total valueof a commodity imported or exported. For example, 5% of F.O.B. value of clothimported or 10% of C.LF. value of T.V. sets imported. In case of Advaloremcustom duty, the physical units of commodity are not taken into consideration.

3. Compound Duties: - Compound custom duty is the combination of specific andadvalorem custom duties. In this case, the quantities as well as the value of thecommodity are taken into consideration while computing tariff. For example, 5%of F.O.B. value plus, 50 paisa per meter of cloth imported.

Decline in Customs DutyIndias customs tariff rates have been declining since 1991. The peak rate hascome down from 150% in 1991-2 to 40% in 1997-98. The downward momentum wasreversed the next year with the imposition of a surcharge. This momentum hasresumed with the reduction of the peak rate to 35% in 2001 -2 and 30% in 2002-3.


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Custom Act

There are two Acts, which form part of Customs Law in India, namely, the CustomsAct.1962 and Customs Tariff Act, 1975:

The Customs Act, 1962The Customs Act. 1962 is the basic Act for levy and collection of customs duty inIndia . I contain various provisions relating to imports and exports of goods andmerchandize as well as baggage of persons arriving in India. The main purpose ofCustoms Act, 1962 is the prevention of illegal imports and exports of goods. The Actextends to the whole of the India. It was extended to Sikkim w.e.f 1st October 1979.

The Customs Tariff Act, 1975

All goods imported or exported from India at the rates specified under the CustomsTariff Act, 1975.The Act contains two schedules - Schedule 1 gives classification and

rate of duties for imports, while schedule 2 gives classification and rates of duties forexports. In the present Act, the Tariff Schedule was replaced in 1986. The newSchedule is based on Harmonised System of Nomenclature (HSN) the internationallyaccepted Harmonised Commodity Description and Coding System.

Types of custom Duty

While Customs Duties include both import and export duties, but as exportduties contributed only nominal revenue, due to emphasis on raising competitiveness

of exports, import duties alone constituted major part of the revenue from CustomsDuties and include the following:

1. Basic Customs Duty

All goods imported into India are chargeable to a duty under Customs Act, 1962 .Therates of this duty, popularly known as basic customs duty, are indicated in the FirstSchedule of the Customs Tariff Act, 1975 as amended from time to timeunder Finance Acts. The duty may be fixed on ad -valorem basis or specific rate basis.The duty may be a percentage of the value of the goods or at a specific rate. TheCentral Government has the power to reduce or exempt any good from these duties.

2. Additional (Countervailing) Duty of Customs

This countervailing duty is livable as additional duty on goods imported into thecountry and the rate structure of this duty is equal to the excise duty on like articlesproduced in India. The base of this additional duty is c.i.f. value of imports plus theduty levied earlier. If the rate of this duty is on ad-valorem basis, the value for this
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purpose will be the total of the value of the imported article and the customs duty onit (both basic and auxiliary).

3. Export Duties

Under Customs Act, 1962, goods exported from India are chargeable to export dutyThe items on which export duty is chargeable and the rate at which the duty is leviedare given in the customs tariff act,1975 as amended from time to time under FinanceActs. However, the Government has emergency powers to change the duty rates andlevy fresh export duty depending on the circumstances.

4. Auxiliary Duty of Customs

This duty is levied under the Finance Act and is leviable all goods imported into thecountry at the rate of 50 per cent of their value. However this statutory rate has beenreduced in the case of certain types of goods into different slab rates based on the

basic duty chargeable on them.

5. Cesses

Cesses are leviable on some specified articles of exports like coffee, coir, lac, mica,tobacco (unmanufactured), marine products cashew kernels, black pepper,cardamom, iron ore, oil cakes and meals, animal feed and turmeric. These cessesare collected as parts of Customs Duties and are then passed on to the agencies incharge of the administration of the concerned commodities.

6. Education cess on customs duty

An education cess has been imposed on imported goods w.e.f. 9-7-2004. The cess willbe 2% and wef 01.03.2007 2%+1% of the aggregate duty of customsexcluding safeguard duty, countervailing duty , Anti Dumping Duty .

7. Protective Duties

Tariff Commission has been established under Tariff Commission Act, 1951. If theTariff Commission recommends and Central Government is satisfied that immediateaction is necessary to protect interests of Indian industry, protective customs duty atthe rate recommended may be imposed under section 6 of Customs Tariff Act. Theprotective duty will be valid till the date prescribed in the notification.

8. Countervailing Duty on Subsidized goods

If a country pays any subsidy (directly or indirectly) to its exporters for exportinggoods to India, Central Government can impose Countervailing duty up to the amountof such subsidy under section 9 of Customs Tariff Act.
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9. Anti Dumping Duty on dumped articles

Often, large manufacturer from abroad may export goods at very low prices comparedto prices in his domestic market. Such dumping may be with intention to crippledomestic industry or to dispose of their excess stock. This is called 'dumping'. In order

to avoid such dumping, Central Government can impose, under section 9A of CustomsTariff Act, anti-dumping duty up to margin of dumping on such articles, if the goodsare being sold at less than its normal value. Levy of such anti-dumping duty ispermissible as per WTO agreement. Anti dumping action can be taken only whenthere is an Indian industry producing 'like articles'.

10. Safeguard Duty

Central Government is empowered to impose 'safeguard duty' on specified importedgoods if Central Government is satisfied that the goods are being imported in largequantities and under such conditions that they are causing or threatening to cause

serious injury to domestic industry. Such duty is permissible under WTOagreement. Safeguard duty is a step in providing a need-based protection to domesticindustry for a limited period, with ultimate objective of restoring free and faircompetition

11. National Calamity Contingent Duty

A National Calamity Contingent Duty (NCCD) of customs has been imposed videsection 129 of Finance Act, 2001. This duty is imposed on pan masala,chewingtobacco and cigarettes. It varies from 10% to 45%. - - NCCD of customs of 1% wasimposed on PFY, motor cars, multi utility vehicles and two wheelers and NCCD of Rs

50 per ton was imposed on domestic crude oil, vide section 134 of Finance Act, 2003.20.3.5 Rate of duty applicable There are different rates of duty for different goodsthere are different rates of duty for goods imported from certain countries in terms ofbilateral or other agreement with such countries which are called preferential rate ofduties the duty may be percentage of the value of the goods or at specified rate.
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Indian Custom Anti Dumping Duty

Dumping is said to occur when the goods are exported by a country to another

country at a price lower than its normal value.This is an unfair trade practice which can have a distortive effect on internationaltrade . Anti dumping is a measure to rectify the situation arising out of the dumping ofgoods and its trade distortive effect. Thus, the purpose ofanti dumping duty is to rectify the trade distortive effect of dumping and re-establish fair trade. The use of anti dumping measure as an instrument of faircompetition is permitted bythe WTO. In fact, anti dumping is an instrument for ensuring fair trade and is not ameasure of protection per se for the domestic industry. It provides relief to thedomestic industry against the injury caused by dumping.

Under the existing WTO arrangement, and in terms of various provisions underthe Customs Tariff Act of 1975 (as amended in 1995) and Rules framed thereunder ,anti-dumping and allied measures constitute the legal framework, within which thedomestic industry can seek necessary relief and protection against dumping of goodsand articles by exporting companies and firms of any country from any part of theworld. These measures have assumed a great deal of relevance in India in recenttimes in view of the scenario arising out of unfair trade practices adopted by some ofour trading partners, especially in the post-QR phase.

The Anti-Dumping and allied measures are complex legal disciplines which are often

not within the easy comprehension of the trade and industry who are the users ofthese measures. To obviate this difficulty faced by large sections of the domesticindustry , there is a need to explain the basic concepts,legal provisions and procedural aspects in clear and easy language for thei rbenefit . This will facilitate the domestic industry to avail of these remedial measures in thewake of alleged dumping and of injury caused by unfair trade practices.

However, it is always necessary to bear in mind that the anti-dumping action cannever be an action based on presumption and vague complaints and only on very rareoccasions suo-moto proceedings can be initiated. The requisite parameters of lawhave to be duly complied with and need to be fully supported and substantiated with

facts and figures before any action could be initiated.

Anti dumping, in common parlance, is understood as a measure of protection fordomestic industry. However, anti dumping measures do not provide protection per seto the domestic industry. It only serves the purpose of providing remedy to thedomestic industry against the injury caused by the unfair trade practice of dumping.In fact, anti dumping is a trade remedial measure to counteract the trade distortioncaused by dumping and the consequential injury to the domestic industry. Only in this
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sense, it can be seen as a protective measure. It can never be regarded as aprotectionist measure.

Custom RulesCustoms Rules

Rule 1: Short title and commencement.

1. These rules may be called the Rules of Determination of Origin of Goods underthe Agreement on South Asian Free Trade Area (SAFTA) , hereinafter referredto as the Agreement, between the Governments o f SAARC (South AsianAssociation for Regional Cooperation) Member States comprising the PeoplesRepublic of Bangladesh, the Kingdom of Bhutan, the Republic of India, the

Republic of Maldives, the Kingdom of Nepal, the Islamic Republic of Pakistan andthe Democratic Socialist Republic of Sri Lanka.

2. They shall come into force on the 1st day of July 2006.

Rule 2: Application These Rules shall apply to products eligible for preferentialtreatment under SAFTA.

Rule 3: Determination of Origin No product shall be deemed to be the produce ormanufacture of any Contracting State unless the conditions specified in these rulesare complied with in relation to such products, to the satisfaction of the designatedAuthority.

Rule 4: Originating products Products covered by the Agreement imported into theterritory of a Contracting State from another Contracting State which are consigneddirectly within the meaning of Rule 12 hereof, shall be eligible for preferentialtreatment if they conform to the origin requirement under any one of the followingconditions:

1. Products wholly produced or obtained in the territory of the exportingContracting State as defined in Rule 5; or

2. Products not wholly produced or obtained in the territory of the exportingContracting Stat e provided that the said products are eligible under Rule 6.

Rule 5: Wholly produced or obtained Within the meaning of Rule 4(a), the followingshall be considered as wholly produced or obtained in the territory of the exportingContracting State

1. raw o r mineral products 1 extracted from its soil, its water extending upto itsExclusive Economic Zone (EEZ), or its sea bed extending upto its seabed orcontinental shelf;

2. Agriculture, vegetable and forestry products harvested there;
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3. animals born and raised there;4. products obtained from animals referred to in clause (c) above;5. products obtained by hunting or fishing conducted there,6. products of sea fishing and other marine products from the high seas by its

vessels2,3;

7. products processed and/or made on board its factory ships exclusively fromproducts referred to in clause (f) above 3,4;8. raw materials recovered from used articles collected there;9. waste and scrap resulting from manufacturing operations conducted there;10. products taken from the seabed, ocean floor or subsoil thereof beyond the limits

of national jurisdiction, provided it has the exclusive rights to exploit that seabed, ocean floor or subsoil thereof;

11. goods produced there exclusively from the products referred to in clauses (a) to(j) above.

1. Includes mineral fuels, lubricants and related materials as wellas mineral or metal ores .

2. Vessels shall refer to fishing vessels engaged in commercial fishing, registeredin the country of the Contracting State and operated by a citizen or citizens ofthe Contracting State or partnership, corporation or association, duly registeredin such country, at least 60 per cent of equity of which is owned by a citizen orcitizens and/or Government of such Contracting State or 75 per cent by citizensand/or Governments of the Contracting States. However, the products takenfrom vessels, engaged in commercial fishing under Bilateral Agreements whichprovide for chartering/leasing of such vessels and/or sharing of catch betweenContracting State will also be eligible for preferential treatment.

3. In respect of vessels or factory ships operated by Government agencies, therequirements of flying the flag of the Contracting State do not apply.

4. For the purpose of this Agreement, the term factory ship means any vessel, asdefined used for processing and/or making on board products exclusively fromthose products referred to in clause (f) of Rule 6.

Rule 6: Not wholly produced or obtained Within the meaning of Rule 4 (b), productsnot wholly produced or obtained shall be subject to Rule 7 and any of the conditionsprescribed under Rule 8, Rule 9 or Rule 10.

Rule 7: Non-qualifying Operations. The following shall in any event be considered asinsufficient working or processing to confer the status of originating products,whether or not there is a change of heading:

1. operations to ensure the preservation of products in good condition duringtransport and storage (ventilation, spreading out, drying, chilling, placing insalt, Sulphur dioxide or other aqueous solutions, removal of damaged parts, andlike operations).

2. simple operations consisting of removal of dust, sifting or screening, sorting,classifying, matching (including the making-up of sets of articles), washing,painting, cutting up;
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i. changes of packing and breaking up and assembly of consignments,ii. simple slicing, cutting and repacking or placing in bottles, flasks, bags,

boxes, fixing on cards or boards, etc., and all other simple packingoperations.

3. the affixing of marks, labels or other like distinguishing signs on products of their

packaging;4. simple mixing of products, whether or not of different kinds, where one or morecomponents of the mixture do not meet the conditions laid down in these rulesto enable them to be considered as originating products; and mere dilution withwater or another substance that does not materially alter the characteristics ofthe product;

5. simple assembly of parts of products to constitute a complete product;6. a combination of two or more operations specified in (1) to (6);

Rule 8: Single Contracting State Content

1. Products originating in the exporting Contracting State shall be considered to besufficiently worked or processed for the purposes of granting originating status ifthey fulfill the following conditions:

1. The final product is classified in a heading at the four digit level of the Harmonized Commodity Description and Coding System differently fromthose in which all the non-originating materials5 used in its manufactureare classified and

2. Products worked on or processed as a result of which the total value of thematerials, parts or produce originating from other countries or ofundetermined origin used does not exceed 60% of the FOB value of theproducts produced or obtained and the final process of manufacture isperformed within the territory of the exporting Contracting State.

2. Notwithstanding the condition laid down in paragraph (a) of this Rule, theproducts listed in Annex-A shall be eligible for preferential treatment if theycomply with Rule 8 (a) or they fulfill the condition corresponding to thoseproducts as mentioned in the Annex-A.

Rule 9: Regional Cumulation Unless otherwise provided for, products worked on orprocessed in a Contracting State using the inputs originating in any Contracting Stateswithin the meaning of Rule 4 shall be eligible for preferential treatment provided that

1. the aggregate content (value of such inputs plus domestic value addition in

further manufacture) is not less than 50 percent of the FOB value;2. the domestic value content (value of inputs originating in the exportingContracting State plus domestic value addition in further manufacture in theexporting Contracting State), is not less than 20 percent of the FOB value; and

3. the final product satisfies the condition of change in classification at the fourdigit level (CTH) as provided under Rule 8 (a) (i); or

4. Non-originating material means material originating from countries other thanContracting States and material of undetermined origin.
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5. change in classification at the six-digit level (CTSH) as agreed upon in theProduct Specific Rules reflected in Rule 8 (b).

Rule 10: Special Treatment to Least Developed Contracting States The productsoriginating in the Least Developed Contracting States shall be allowed a favourable 10percentage points applied to the percentage applied in Rule 8. The productsoriginating in Sri Lanka shall be allowed a favourable 5 percentage points applied tothe percentage applied in Rule 8.

Rule 11: Method for Valuation of non-originating materials

1. The value of the non-originating materials, parts or produce shall be:

i. The CIF value at the time of importation of the materials, parts or producewhere this can be proven or

ii. The earliest ascertainable price paid for the materials, parts or produce ofundetermined origin in the territory of the Contracting States where theworking or processing takes place.

2. IIn order to determine whether or not a product originated in the territory of aContracting State it shall not be necessary to establish whether the power andfuel, plant and equipment, and machines and tools used to obtain such products,originate in third countries.

Rule 12: Direct consignmentThe following shall be considered as directly consigned fromthe exporting Contracting State to the importing Contracting State:

1. if the products are transported without passing through the territory of any non-Contracting State:2. the products whose transport involves transit through one or more intermediate

non-Contracting States with or without transshipment or temporary storage insuch countries, provided that:i. the transit entry is justified for geographical reason or by considerations

related exclusively to transport requirements;ii. the products have not entered into trade or consumption there;

iii. the products have not undergone any operation there other than unloadingand reloading or any operation required to keep them in good condition;

iv. the products have remained under the customs control in the country of

transit.Rule 13: Treatment of packing When determining the origin of products, packingshould be considered as forming a whole with the product it contains. However,packing may be treated separately if the national legislation so requires.
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Rule 14: Procedures for Issuance and Verification of Certificate of origin DetailedOperational Certification Procedures for implementation of these Rules of Origin areat Annex-B.

Rule 15: Prohibitions Any Contracting State may prohibit importation of products

containing any inputs originating from States with which it does not have economicand commercial relations.

Rule 16: Consultation and Co-operation between Contracting States

1. The Contracting States will do their best to co-operate in order to specify originof inputs in the Certificate of origin

2. The Contracting States will take measures necessary to address, to investigateand, where appropriate, to take legal and/or administrativeaction to prevent circumvention to these Rules through false declarationconcerning country of origin or falsification of original documents.

3. The Contracting States will co-operate fully, consistent with their domestic lawsand procedures, in instances of circumvention or alleged circumvention of theseRules to address problems arising from circumvention including facilitation ofjoint plant visits, inspection and contacts by representatives of ContractingStates upon request and on a case-by-case basis.

4. If any Contracting State believes that the rules of origin are being circumvented,it may request consultation to address the matter or matters concerned with aview to seeking a mutually satisfactory solution. Each State will hold suchconsultations promptly.

Rule 17: Review These rules may be reviewed as and when necessary upon request ofany Contracting State and may be open to such modifications as may be agreed uponby the SAFTA Ministerial Council.
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Central excise act 1944

Central Excise is a Governmental body which is run by the Central Board of Exciseand Customs . Central Government under the authority of Entry 84 of the Union List(List 1) under Seventh Schedule read with Articles 268 to 281 of the Constitution ofIndia.

History of central Excise

The Central Excise duty is levied in terms of the Central Excise Act, 1944 and therates of duty, ad valorem (on value) or specific, are prescribed under the Schedule Iand II of the Central Excise Tariff Act, 1985.

The taxable event under the Central Excise law is manufacture / production and theliability of Central Excise duty arises as soon as the goods are manufactured orproduced. As per the Central Excise Act, duty is liveable only on excisable goods. i.e.,Goods specified in Central Excise Tariff Act, 1985.

The Central Excise Officers are also entrusted to collect other types of duties leviedunder Additional Duties (Goods of Special Importance) Act, Additional Duties (Textilesand Textiles Articles) Act, Cess, etc.

Till 1969, there was physical control system wherein each clearance of manufacturedfrom the factory was done under the supervision of the Central Excise Officers.Introduction of Self-Removal procedure was a watershed in the excise procedures.

Now, the assesses were allowed to quantify the duty on the basis of approvedclassification list and the price list and clear the goods on payment of appropriateduty.

In 1994, the gate pass system gave way to the invoice-based system, and allclearances are now effected on manufacturers own invoice. Another major changewas brought about in 1996, when the Self-Assessment system was introduced. Thissystem is continuing today also.

The assesses himself assesses his Tax Return and the Department scrutinises it orconducts selective audit to ascertain correctness of the duty payment. Even theclassification and value of the goods have to be merely declared by the assessesinstead of obtaining approval of the same from the Department.

In 2000, the fortnightly payment of duty system was introduced for all commodities,an extension of the monthly payment of duty system introduced the previous year forSmall Scale Industries.


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In 2001, new Central Excise (No.2) Rules, 2001 have replaced the Central ExciseRules, 1944 with effect from 1 July 2001.

Other rules have also been notified namely, CENVAT Credit Rules, 2001, CentralExcise Appeal Rules, 2001 etc. With the introduction of the new rules several changeshave been effected in the procedures. The new procedures are simplified. There areless numbers of rules, only 32 as compared to 234 earlier. Classification declarationand Price declarations have also been dispensed with, the CENVAT Declaration havingbeen earlier dispensed with in 2000 itself

Administration

The Central Excise law is administered by the Central Board of Excise and Customs(CBEC or Board) through its field offices, the Central Excise Commissionerates. Forthis purpose, the country is divided into 23 Zones and a Chief Commissioner of CentralExcise heads each Zone.

There are total 92 Commissionerates in these Zones headed by Commissioners ofCentral Excise. Divisions and Ranges are the subsequent formations, headed byDeputy/Assistant Commissioners of Central Excise and Superintendents of CentralExcise, respectively.

For enforcing the central excise law and collection of Central Excise duty the

following types of procedures are being followed by the Central Excise Department:

1. Physical Control Applicable to cigarettes only. Here assessment precedesclearance which takes place under the supervision of Central Excise officers;

2. Self-Removal Procedure Applicable to all other goods produced or manufacturedwithin the country. Under this system, the assesses himself determines the dutyliability on the goods and clears the goods.


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Functions and duties

The Central Board of Excise & Customs (CBEC) (Department of Revenue, Ministry ofFinance, Govt of India) is responsible for formulation of policy relating to levy andcollection of Indirect Taxes namely Customs, Central Excise and Service Tax.

The CBEC also exercises overall supervision over Customs, Central Excise and ServiceTax field formations located all over the country. The Board discharges various tasksassigned to it, with the help of various Directorates headed by officers of the rank ofDirector General (Addl Secy rank) and Addl. Director General (Jt Secy rank).

At the field level there are 34 zones headed by Chief Commissioners of Central Exciseand Customs, who are exercising supervision over the various Commissioners undertheir charge.

There are 93 Central Excise Commissionerates in the country headed byCommissioners of Central Excise. These Commissionerates are entrusted with the taskof collection of duties in notified territorial jurisdiction of the Commissionerate andrelated Administrative functions. Most of the Commissionerates also deal with workrelating to Service Tax & Customs in their jurisdiction.

There are also 67 posts of Commissioners of Central Excise (Appeals) who decidestatutory appeals against the orders of officers of the rank of Addl/Jt Commrs andDy/Asst Commrs and 4 posts of Commissioners of Central Excise (Adjudication), whodecide large and complicated Adjudication cases wherein jurisdiction of more thanone Commissionerate is involved.


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HierarchyExecutive Officers -

Chief Commissioner (Zone Incharge)

Commissioner (Commissionerate Incharge)

Addl. Commissioner (Commissionerate Second Incharge)

Deputy / Asstt. Commissioner (Division Incharge)

Superintendent (Range / other formations Supervision)

Inspector / Inspector (Sector / Section Incharge)

Head Havaldar (Section Assistant)

Havaldar / Sepoy (Section Assistant)

Ministerial Officers -

Chief Accounts OfficerAdministration Officer

Sr. Tax Assistant

Tax Assistant

Lower Divisional Clerk

Cadre Restructure

For the past 8 9 years Central Excise Department is facing problems regardingpromotions of Superintendent & Inspectors rank Officers. Many Officers are forced toretire with only one promotion even after 30 35 years of service. But now finally theFinance Ministry has taken some major steps by increasing the post of DeputyCommissioner & Assistant Commissioner (IRS) rank. With the Cadre Restructureenforced the Superintendents of Central Excise will get guaranteed promotion to IRSrank. The Cadre Restructure Bill also offers Indian Revenue Service(C&CE) officers toget HAG+ & Cadre Apex Grade rank, which was earlier given only to IAS,IPS and IFS .

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Webography

www. cbec .gov.in

Wikipedia.com

cestat.gov.in
http://www.cbec.gov.in/http://www.cbec.gov.in/http://www.cbec.gov.in/http://www.cbec.gov.in/http://www.cbec.gov.in/

Documents

Lab Custom Act 1962