Central Board of Excise and Customs (CBEC) is a part of the Department
of Revenue under the Ministry of Finance, Government of India. It deals with
the tasks of formulation of policy concerning levy and collection of Customs
and Central Excise duties, prevention of smuggling and administration of
matters relating to Customs, Central Excise and Narcotics to the extent
under CBEC's purview. The Board is the administrative authority for its
subordinate organizations, including Custom Houses, Central Excise Commissionerates
and the Central Revenues Control Laboratory.
