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 12^th 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. Shingal is the Chairman of the Board which consists of four Members.  The details of charges of the members are as under :

A.  Charges of Members :

B.  The Administrative control & supervision over the charge of Chief Commissioner of Customs & Central Excise and Directorates will be as under:

The following officers of Joint Secretary 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)­

1. All matters concerning Ad-hoc Exemption under Section 25(2) of the Customs Act, 1962 including formulation of ad-hoc exemption policy. ­

2. Valuation under Customs Act, 1962 including fixation of tariff values

3. Fixation of Exchange rates for foreign currencies.

4. Customs privileges and exemptions for the President of India and the Governors of States; Diplomatic Corps.UN and Specialised Agencies like UNDP, UNICEF, FAO etc. League of Arab States Mission and Palestine Liberation Organization (PLO), Afro-Asian Rural - Reconstruction Organisation, US AID Mission and Ford Foundation. Foreign  experts coming under Bilateral Technical Cooperation Agreements with Government of India. Agencies Co-­coordinating grant of aid on behalf of foreign countries (such as OECF, Japan; GTZ, Germany; CIDA, Canada etc. I.F.S. Officers and other category of officers on deputation to foreign Governments.

5. Customs facilities and protocol for VIPs at International Airports.

6. Sale /Disposal of duty free goods/ cars by privileged persons.

D. Air Customs Section (presently Cus-VI)

1. Grant of special permission for landing of aircrafts on international flights at places other than notified airports.

2. Baggage Rules, Transfer of Residence Rules, Tourist Baggage Rules.

3. Matters relating to clearance of passengers at Airports.

4. Integrity Management at the Airports - Handling complaints against the staff and officers of Customs posted at the international Airports.

5. Policy relating to import of gold and silver, import of fire arms, etc.

6. Customs House Agents Licensing Regulations.

7. Port Trust Act, Arms Act, Antiquities Act and other allied Acts.

8. Write off / abandonment of claims with regard to irrecoverable duties and penalties and fines.

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

1. Classification of goods imported and exported for the purpose of assessment to duty, interpretation of Act, rules, regulations,  exemption notifications etc. and issue of Tariff Advices and instructions relating thereto.

2. Customs Tariff and any Legislative and other preparatory work relating to it's updating.

3. Conference of Commissioners of Customs on Tariffs and Allied matters.

4. Legislative work relating to administration and levy of anti-dumping, Countervailing and Safeguard duties;

5. Project Imports

6. Work relating to Harmonised Systems Committee of WCO.

G. International Customs Division (ICD)

1. All works relating to the World Customs Organisation including      deputation of officers to WCO meetings.

2. Agreements and MOUs for mutual administrative assistance in customs matters with other foreign governments.

3. Regional Free Trade Agreements, Preferential Trade Agreements aI1d Joint Trade Commissions with foreign governments

4. All matters relating to enforcement aspects of Intellectual Property Rights (IPRs), particularly with regard to border measures.

5. All matters relating to World Trade Organisation.

6. Formulation and interpretation of rules of origin and procedures etc., (Matters concerning grant of tariff concessions under these agreements will be handled by TRU)

7. Work relating to international conventions / international organizations including IMO, ICAO etc.

8. ATA Carnet on Fairs and Exhibitions, policy formulation and requests for extension of export period and sale of goods.

9. Organising International Customs Training Events

10. Correspondence with Customs Officers in Indian Missions abroad on matters of customs policy and with foreign Customs Administrations.