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INFORMATION TO BE PUBLISHED UNDER SECTION 4(1)(b) OF THE RIGHT TO INFORMATION ACT, 2005. Central Board of Excise And Customs
Section 4(i)(b) of the Right to Information Act, 2005 requires every public authority to publish within 120 days (i.e. by 12th October, 2005) information on 17 points. Information in respect of Central Board of Excise & Customs (except the field formations & Directorates) is as under:
(i) The particulars of its organisation, functions and duties.
Central Board of Excise & Customs (CBEC), Department of Revenue, Ministry of Finance is responsible for formulation of policy relating to levy and collection of Indirect taxes namely, Customs duty, Central Excise duty and Service tax. CBEC also exercises overall supervision over Customs, Central Excise and Service tax field formations located across the country.
Organisational Structure of the Central Board of Excise and Customs
Shri S.K Goel is the Chairman and Special Secretary of the Board which consists of six Members. The work allocation among the Members is as follows:
A. Charges of Members:
B. The administrative control and supervision over the charge of Chief Commissioners of Customs & Central Excise and Directorates will be as under:
The competent authority has approved that Directorate of Publicity & Public relations will continue to be looked after by the Chairman, CBEC directly.
The following officers of Joint Secretary / Commissioner level are working in CBEC:
Officers of the level of Directors and Deputy Secretaries working in the Central Board of Excise and Customs are as under:
Allocation of work in Central Board of Excise and Customs :
1. CX-I SECTION
List of Subjects:- Tariff Classification of the following items; Section I Animal Products Chapter 2 Meat and edible meat offal. Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates. Chapter 4 Dairy products; edible products of animal origin, not elsewhere specified or included. Chapter 5 Products of animal origin, not elsewhere specified or included.
Section II Vegetable Products Chapter 7 Edible vegetable and roots and tubers. Chapter 8 Edible fruit nuts; peel if citrus or melons. Chapter 9 Coffee, tea and spices Chapter 11 Products of the Milling industry; Malt; starches; insulin; wheat gluten Chapter 13 Lac; gums; resins and other vegetable saps and extracts. Chapter 14 Vegetable plating materials; vegetable products not elsewhere specified or included
Section IV Prepared Foodstuffs; Beverages and Vinegar Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. Chapter 17 Sugar and sugar confectionery. Chapter 18 Cocoa and Cocoa preparations. Chapter 19 Preparations of cereals, flour, starch or milk; pastry cooks` products. Chapter 20 Preparations of vegetables, fruit; nuts or other parts of plants. Chapter 21 Miscellaneous edible preparations. Chapter 22 Beverages, vinegar and spirits. Chapter 23 Residues and wastes from the food industries, prepared animal fodder.,
Section XI Textile and Textile Articles Chapter 50 Silk Chapter 51 Wool; fine or coarse animal hair. Chapter 52 Cotton.. Chapter 53 Other vegetable textile fibres, paper yarn, woven fabrics of swuch yarns. Chapter 54 Man-made filaments. Chapter 55 Man-made staple fibres. Chapter 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables articles thereof. Chapter 57 Carpets and other textile floor coverings. Chapter 58 Special woven fabrics; tufted textile fabrics lace; embroidery. Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of suitable for industrial use. Chapter 60 Knitted or crocheated fabrics. Chapter 61 Articles of apparel and clothing accessories of knitted or crocheated. Chapter 62 Articles of apparel and clothing accessories not knitted or crocheated. Chapter 63 Other made up textile articles.
Section XVIII Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments and Apparatus, Clocks and Watches; Musical Instruments; Parts and Accessories thereof. Chapter 90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments and apparatus; Parts and accessories thereof. Chapter 91 Clocks and watches and parts thereof. Chapter 92 Musical instruments; parts and accessories of such articles.
Section XIX Arms and Ammunition; parts and accessories thereof. Chapter 93 Arms and Ammunition; parts and accessories thereof.
Section XX Miscellaneous Manufactured Articles. Chapter 94 Furnitures, bedding, mattresses, mattress supports, cushion and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated sings. illuminated name-plates and the like; prefabricated buildings. Chapter 95 Toys, games and sports requisites; parts and accessories thereof. Chapter 96 Miscellaneous manufactured articles.
2. Legislative work [other than Finance Bill and the work entrusted to Commissioner (Leg & Judl)] 3. Amendments to the Central Excise Act and Interpretation of the Central Excise Act. 4. Valuation under Section 4/4A of the Central Excise Act. 5. All complaints, representations and Parliament Questions relating to the above items of work 6. Work relating to convening and coordination of South Zone Tariff Conference. 7. Work relating to 11C notifications and adhoc-exemption orders under section 5A(2) in respect of commodities dealt with by the Section 8. Organising Board meetings.
2. CX-3 Section
List of Subjects: 1. Tariff Classification in respect of the following goods :- 2. Refund of duty on petrol to Diplomats . 3. Work relating to convening and coordination of North Zone Tariff Conference. 4. General procedure relating to holding of Tariff Conference. 5. Work relating to Section 11C of C.E & Salt Act, 1944 and Rule 5A(2) of C.E. Act 1944 in respect of goods mentioned at item (1) above. 6. Work relating to Medicinal and Toilet Preparation (Excise Duties) Act, 1955. 7. All complaints, representations and Parliament Question relating to the above.
3. CX - 4 Section
List of Subject;
I. Tariff Classification in respect of the following Tariff items:-
II. Work relating to framing of procedure for assessment and collection of Service Tax and other matter relating thereto, including exemptions, both general and ad-hoc under Section 93(1)/ 93(2) of the Finance Act, 1994. III. Fixing targets for Service Tax collections. IV. Work relating to 11C notification and granting ad-hoc exemption under section 5A(2) from payment of Central Excise duty in respect of goods covered by (I) above. V. Work relating to granting of permission for sale of vehicles purchased in India by Diplomats etc. VI. All Complaints, representations and Parliament Questions relating to the above items of work.
5. CX- 6 Section
List of Subject:- 1. Amendments to Central Excise Rules and interpretation thereof (excepting matters relating to Modvat, Cenvat, Proforma Credit and sampling) 2. Procedures relating to Assessment, Internal Audit, Preventive Control, Exports, Licencing and Bonds, Delegation of powers, overtime fees and Budget and pre-Budget day clearances, prosecution, adjudication, Rewards under Central Excise Act and all other matters not covered by CX-8 Section. 3. Amendments to the Basic Excise Manual, the Audit Manual, the Preventive Manual and the S.R.P. Hand book. 4. Policy concerning anti-evasion, prosecution, approval of action plan of Directorate General of Central Excise Intelligence, submission of periodical reports and returns concerning preventive work etc. 5. All complaints, representations and Parliament Questions relating to the above items of work.
6. CX-7 Section ( located in Jeevan Deep Building)
List of subject :- Draft Audit Paras/Audit Paras on Central Excise. C&AG Reports on Central Excise Public Accounts Committee Reports and Tours on Central Excise Financial sanction of expenses on tours of PAC relating to Central Excise Paras Coordination with Monitoring Cell for Central Excise paras Policy relating to what files or records are to be made available to C&AG/CERA.
7. CX- 8 Section
List of subject:- 1. Amendment to Central Excise Rules and interpretation thereof on matters relating to Modvat, Cenvat, set off and sampling. 2. Procedure relating to collection of cesses(except handloom cess). 3. Procedure relating to Modvat, Cenvat, set off, warehousing and sampling. 4. Matters relating to Departmentalised Accounting System. 5. Monitoring of performance of Commissionerates in Key Result Areas of work( adjudication, realization of arrears of revenue, disposal of call book and provisional assessment cases) 6. All matters relating to refund and rebate of Central Excise duties. 7. All Complaints, representations and Parliament Questions relating to the above.
8. CX- 8A/Legal Cell List of subject: - (a) Engagement/ appointment of Counsels/ Special Public Prosecutor; Settlement of their fees/ terms and conditions and related works. References received from MPs/ VIPs and Ministers relating to above mentioned cases. (b) Reimbursement of legal expenses to non-gazetted employees under CBEC. (c) Monitoring of disposal of appeals by Commissioner(Appeals). (d) All Court cases in Supreme Court (other than those arising out of CEGAT orders) (e) Reports & Returns relating to Central Excise Court cases and revenue involvement. (f) Examination of proposals received under Kar Vivad Samadhan Scheme. (g) Parliament Questions & other miscellaneous matters relating to the above items of work.
9. CX - 9 Section List of Subject: - 1. Coordination of work in the Central Excise, Technical wing. 2. Customs and Central Excise Advisory Council. 3. Regional Advisory Committees. 4. Commissioners Conferences and other Departmental Conferences 5. Compilation of material for President’s address, Annual Report of the Ministry, Finance Commission and Estimates Committee. 6. Tour notes of Finance Secretary, Chairman and Members of the CBEC. 7. Tour notes of Heads of Departments under CBEC. 8. Monthly Admn. Reports from Commissioners of Central Excise. 9. Reports and Returns from the Director of Inspection and Audit (Customs and Central Excise) 10. Reports and Returns from the Directorate of Statistics and Intelligence (including code numbers and other miscellaneous references regarding statistics.) 11. Arrears of Revenue. 12. Write-off and remissions. 13. Special procedures relating to Export of Excisable goods to Nepal, Bhutan, Tibet and other Countries. 14. Matters relating to the Administrative Reforms Commission. 15. Tax Credit Excise Duty Scheme. 16. Any other work of a miscellaneous nature not specifically allotted to any other Section. 17. All Complaints, representations and Parliament Question relating to above items of work. 18. Excise Revenue arrears against companies. 19. Deferment of arrears of revenues against sick industrial units. 20. Brief for the Economic Editors` Conferences. 21. Excise Relief Scheme.
10. Tax Research Unit(TRU)
List of Subjects: 1. All request from trade and recommendations from other Departments of the Governments seeking general exemption from Customs and Central Excise duties. 2. Issue of notifications under Section 5A(1) of the Central Excise Act,1944 and under Section 25(1) of the Customs Act,1962. 3. Issue of notifications under Section 5A(i) of the Central Excise Act and under Section 25(i) of the Customs Act to clarify the scope and applicability of exemption notifications. 4. Reviewing of the above notifications. 5. Formulation of policy for taxation of each commodity. 6. Notification of any process amounting to manufacture under section 2(f) of the Central Excise Act. 7. Formulation of policy regarding MRP based valuation. 8. Policy on inclusion of new services under Service Tax net. 9. Formulation of annual budget proposals. 10. Work relating to Finance Bill. 11. Work relating to other legislation for changing rate of Customs &Excise Duties. 12. Pre and post-budget market enquiries, and on the spot studies regarding effect of budget proposals on prices, production, consumption etc. 13. Formulation of commodity wise budget estimates (after collection of data from departmental and extra-departmental sources) and monitoring of the same at regular intervals. 14. Fixing of revenue targets. 15. All work relating to levy of Anti-dumping duties/safeguard duties. 16. International Agreements – their tariff related work. 17. Parliament Questions relating to the above items of work.
A. Customs Coordination Section (presently Cus- III Section)
1. Monitoring the performance of the field formations of Customs in all areas of work including arrears of custom duty and disposal of unclaimed goods through all periodical reports and Action Plans,
2. Monitoring working of CRCL and infrastructure and equipment requirements of CRCL.
3. Co-ordination of all works in the Customs Wing.
4. All complaints / grievances from the trade
5. Compilations of statements of pending VIP references, Parliamentary Assurances, implementation of Annual Action Plan, other periodical returns, reports of various Committees, Trade Statistics
6. Estimates Committee and other Committees of Parliament, their study tours and the related work
7. All policy issues concerning management of hazardous waste including framing of guidelines on import/testing of dangerous/hazardous chemicals
8. Prohibitions and Restrictions under Section 11 of the Customs Act,1962
9. All miscellaneous matters concerning Customs that concern more than only one particular Section
B. Customs Policy Section (presently Cus - IV Section)
1. Customs Procedures regarding – . Clearance of goods at Ports/ Airports/ICDs, . Customs duty Refund Cases at all Customs Houses . Transhipment of goods. . Inland Container Depots, Container Freight Station - appointment of and procedures relating to Containerisation. . Coastal Trade including procedure and regulation under Chapter XII of the Customs Act, 1962 . Imports of goods through courier mode.
2. Implementation of Kyoto Convention.
3. Standardisation of Customs Forms.
4. Delegation of powers of Adjudication of Customs Officers.
5. Appointment of Officers under the Customs Act, 1962
6. Re-importation of goods of Indian origin under Section 20 of the Customs Act, 1962
7. Quality Control on export commodities.
8. Matters concerning Customs and Central Excise Advisory Council, Customs Advisory Committee and Port Advisory Committee, Various Standing Committees, Inter-Ministerial Standing Committee for setting up of ICDs/CFS, Export Promotion Board chaired by Cabinet Secretary
C. Customs Valuation & Special Exemptions (presently Cus-V section)
D. Air Customs Section (presently Cus-VI)
E. Land Customs Section
1. Warehousing.
2. Imports and Exports through post.
3. Bonds and Guarantees. .
4. All Policy matters, trade agreements and transit arrangements relating to Afghanistan, China (Tibet Autonomous Region), Nepal, Bhutan, Pakistan, Bangladesh, and Myanmar.
5. Appointment and declaration of Land Customs Stations, Ports & Airports under the Customs Act, 1962.
6. Matters concerning cess.
7. Carnet/Triptyque for tourist vehicles.
F. Customs Tariff Unit
G. International Customs Division (ICD)
NOTE: Parliament Question/VIP references relating to the subjects and Reports and Statements relating to the matters will be dealt by the respective sections.
1. AD. II SECTION
List of Subjects :
1. The following matters relating to Indian Customs & Central Excise Service Gr. A :
(a) recruitment, promotion and seniority; (b) leave, posting and transfers; (c) framing of recruitment rules; (d) convening of DPCs for (a) promotion (b) confirmation and (c) crossing of EB; (e) briefing officers on deputation; (f) deputation of officers to other depts., etc.; (g) forwarding of applications to other depts; (h) CCS (Conduct) Rules; (I) training of Gr. 'A' Officers of IC & CE in India and abroad; (J) posting of officers abroad.
2. AD II – A SECTION
List of Subjects: -
1. House Building Advance, Conveyance, i.e., motor car, scooter, motor cycle and GPF advance to Principal Commissioner/Director GeneraL only; and relaxation if any for all Gazetted officers.
2. Framing and amendments to Recruitment Rules for CAO (Group 'A') in Central Excise Deptt./Customs Deptt./Appraisers/Supdts.of customs (Prev.)/Group A&B of Customs Marine Organisation (CMO).
3. Matters relating to recruitment, promotion and seniority, in respect of the following Group B/Group A cadres in the Customs Department :
(a) Appraisers, (b) Superintendents of Customs (Prev.) (c) ACAOIAO (Customs Deptt.), (d) CAO(Customs Deptt.), (e) CAO (Central Excise Department).
4. Pay fixation - Pay references regarding all categories of officers and staff; (clarification on policy).
5. Overtime allowance to officers of Customs and Central Excise Department - policy regarding.
6. Arrear Claims/Medical Claims of Group B officers of the Customs Deptt; (where relaxation to the rules is required).
7. Special pay in respect of Gazetted and non-gazetted staff:
8. Revision of pay scale of Gazetted and non-gazetted staff;
9. Allowances in respect of Gazetted and non-gazetted staff; (policy matters)
10. Hindi Teaching scheme - cases relating to incentives for learning Hindi.
11. Preparation of All India Seniority list of Supdt. of Customs (Prev.) and customs Appraisers and CAOs.
12. Demands of the Federation/Association and items included in the agenda of the Departmental Council meetings pertaining to the above items of work.
13. Promotion, posting, transfer of CAOs in Central Excise, Narcotics Department and holding of DPCs meetings in respect of Chief Accounts Officers in Central Excise ICustoms Deptts.
14. Dereservation of Group 'B' posts reserved for SC/ST and confirmation of Group 'B' Direct Recruits in Customs Deptt. also court cases/ VIP references on the above items of work.
15. Presumptive Pay under FR. 49 in respect of Chief Accounts Officer of Central Excise/ Customs Deptt.
3. AD II-B SECTION
List of Subjects :-
4. AD-III-A SECTION
List of Subjects :
The following subjects relating to Group 'C' & 'D' staff of the Commissionerates/Directorates/Central Bureau of Narcotics under C.B.E.C.:
1. Departmental examination and representation and petitions relating thereto.
2. Departmental Promotion Committee - Policy regarding promotion to various grades.
3. Representations from the Non-Gazetted staff of the Customs, Central Excise, Narcotics Departments, DI & A - Directorate of Training (C&CE), DRI, Direcotrate. of S & I. Directorate of Publications and Central Revenues Control Laboratory (excluding Chemical Assistants), Dte. of Preventive Operations.
4. Seniority - Policy and individual representations.
5. Confidential Reports - Policy and procedure in regard to the non-gazetted staff and representations against adverse remarks.
6. Confirmation - Policy, procedure and individual representations - Group 'C' & 'D'.
7. Representations from non-gazetted staff regarding premature retirement.
8. Promotion of SC/ST employees in reserved quota and dereservation of vacancies (Promotion posts) in respect of non-gazetted staff.
9. Probation.
10. Parliament questions pertaining to the above items of work.
11. Court cases pertaining to the above items of work.
12. Departmental council matters pertaining to the items of work allotted to this section.
13. All India Federations, Executive and Ministerial (Customs and Central Excise).
14. Representations against termination of services under Rule 5 of CCS (DSTS) Rules, 1965.
15. Inter Commissionerate / Departmental Transfers of Group ‘C’ and ‘D’ employees under the CBEC.
5. AD. Ill - B SECTION
List of Subjects: -
In respect of Group 'C' and 'D' posts in the offices under the CBEC :
6. AD. IV SECTION
List of Subjects :- ,
7. AD. IV - A SECTION
Lists of Subjects: -
8. AD. V SECTION
List of Subjects:
9. AD.VIII (EC) SECTION
List of Subjects :-
(a) Drawing up of schedule of accommodation (b) Scrutiny of plans and estimates (c) Securing approval of Expenditure Finance Committee / CNE where necessary (d) Issue of Administrative approval and expenditure sanction.
(a) detailed examination of requirements of office and residential accommodation based on staff strength, etc. and; (b) issue of administrative approval and expenditure sanction.
(ii) The powers and duties of its officers and employees.
Reference may be had to (i) above and details mentioned under this sub-heading in Manuals for Customs, Central Excise and Service tax field formations.
(iii) The procedure followed in the decision-making process including channels of supervision and accountability.
All references received from the Trade and Field formations are put up by concerned section staff to their Under Secretary. In respect of cases involving policy decisions, reports are normally called from the field formations, wherever required, to get inputs for policy formulation. The matter is then examined within the framework of law and overall policy perspective. Thereafter, the file is put up by the Under Secretary to the Joint Secretary/Member through the concerned DS/Director. Where the power of Central Government is exercised, e.g. notifications, ad-hoc exemptions etc. the approval of Minister is taken. In case of replies to VIP, the replies are sent by the Minister. Similarly, replies to Parliament Questions are approved by Minister.
(iv) The norms set by it for the discharge of its functions.
The mission of CBEC is to administer central excise, service tax and customs laws aimed at:- · realizing the revenues in a fair, equitable & efficient manner; · administering the Government’s economic, tariff and trade policies with a practical and pragmatic approach; · facilitating trade and industry by streamlining & simplifying Customs & Excise processes and helping Indian business to enhance its competitiveness; · creating a climate for voluntary compliance by providing guidance and building mutual trust; · combating revenue evasion, commercial frauds and social menace in an effective manner.
The said objectives are sought to be achieved by:- · enhancing the use of information technology; · streamlining customs and excise procedures; · encouraging voluntary compliance; · evolving cooperative initiatives.
(v) The rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions.
Following Acts and Rules, administered by the Central Board of Excise & Customs through it’s subordinate formations, are available on the CBEC website:
Acts · Central Excise Act, 1944 · Central Excise Tariff Act, 1985 · National Calamity Contingent Duty (Section 136 of the Finance Act, 2001 (14 of 2001) · Education Cess (Chapter VI of the Finance Bill, 2004) · Additional Duties of Excise (Goods of Special Importance) Act, 1957 · Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 · Provisional Collection of Taxes Act, 1931 · Customs Act, 1962 · Customs Tariff Act, 1975 · Foreign Trade (Development and Regulation) Act, 1992 · Chapter V of the Finance Act, 1994 [ Service Tax] · Finance Act, 1979 (21 of 1979) (from section 33 to 48) [Foreign Travel Tax] · Finance Act, 1989 ( 13 of 1989) ( from section 40 to 49) [Inland Air Travel Tax]
Rules · The Cenvat Credit Rules, 2004 · The Central Excise Rules, 2002 (Section 143 of the Finance Act, 2002) · The Central Excise (Appeals) Rules, 2001 · The Central Excise (Settlement of Cases) Rules, 2001 · The Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 · Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 · Consumer Welfare Fund Rules, 1992 · The Customs, Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1982. · The Central Excise (Advance Rulings) rules, 2002. · Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957 · Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules, 1995 · Accessories (Condition) Rules, 1963 · Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 · Notice of Short-Export Rules,1963 · Customs and Central Excise Duties Drawback Rules,1995 · Specified Goods (Prevention of Illegal Export) Rules, 1969 · Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules,1995 · Notified Goods (Prevention of Illegal Import) Rules, 1969
Manuals · CBEC Manual on Central Excise · CBEC Manual on Customs
(vi) A statement of the categories of documents that are held by it or under its control.
Files and documents related to work assigned to concerned Sections of CBEC are kept in the custody of respective Sections.
(vii) The particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formation of its policy or implementation thereof.
1. A permanent “Trade Facilitation Committee” is functioning under the Chairmanship of Member (Customs). The Committee suggests various measures to be taken for expeditious clearance of cargo, reduction of dwell-time and enhanced facilities for automated clearance.
2. “All India Watchdog Committee”, working under the chairmanship of the Member (Customs), consists of representatives from leading associations of trade and industry and other agencies that interact with Customs along with the senior officers of Customs to ensure meaningful dialogue. This Committee takes note of various procedural delays or problems in general being faced in Customs clearance of export/import or grant of various incentives. The feedback from trade and industry is used for necessary review of procedures & taking measures to remove the difficulties faced by importers/exporters.
(viii) A statement of the boards, council, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meeting of those boards, councils, committees and other bodies are open to the public, or the minutes of such meeting are accessible for public.
An Advisory Committee on abatement has been set up to advise the Government on abatement of excise duty and service tax. This Committee looks into the representations seeking change in the level of abatement for the purpose of levy of excise duty and service tax. The relevant data and inputs are furnished by Trade and Industry Associations.
(ix) A directory of its officers and employees. << Click here to get the list >>
(x) The monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations.
Pay scales for officers in different categories, working in CBEC, are as under:
(xi) The budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made.
Please refer to Manual No.11 provided by Revenue Headquarters, Department of Revenue, Ministry of Finance at http://finmin.nic.in/the_ministry/dept_revenue/rtiman.htm
For CBEC Headquarters, there is no separate demand for grant. Instead it is covered by Demand No.42. For subordinate offices of CBEC, Demand No.44 may be referred to.
(xii) The manner of execution of subsidy programmes including the amounts allocated and the details of beneficiaries of such programmes. Not applicable.
(xiii) Particulars of recipients of concessions, permits or authorizations granted by it.
In exercise of powers conferred by Section 5A(1) of the Central Excise Act, 1944, Section 93(1) of the Finance Act, 1944 and Section 25(1) of the Customs Act 1962, the Central Government provides various concessions in respect of the Central Excise duty, Service Tax and Customs duty payable by different classes of tax payers / assessees or duty payable on class of commodities and such concessions are notified by the Ministry of Finance through issue of exemption notifications in the Official Gazette. These notifications are also posted on the CBEC website (http://www.cbec.gov.in/).
Ad-hoc exemptions from Service Tax, Customs and Central Excise duties are governed by Section 93(2) of the Finance Act, 1944, Section 25(2) of the Customs Act 1962 and Section 5A(2) of the Central Excise Act, 1944 respectively. The Guidelines issued in this regard are contained in following circulars that are available on http://www.cbec.gov.in/
Circular no. 49/2003-Customs dated 10th June 2003 Circular No. 707/23/2003-CX dated 16th April 2003 Circular No. 743/59/2003-CX dated 11th September 2003
(xiv) Details in respect of the information, available to or held by it, reduced in an electronic form. The administered Acts and Rules are available on the CBEC website (http://www.cbec.gov.in/). All Notifications, Instructions and Circulars issued from time to time are also made available on this website.
(xv) The particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use.
Reference may kindly be had to official Website of Central Board of Excise & Customs, namely http://www.cbec.gov.in/
(xvi) The names, designations and other particulars of the Public Information Officers. Already posted on CBEC website.
(xvii) Such other information as may be prescribed, and thereafter update these publications every year. Nil *****
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