Service Tax – 661/52/2002 – Dated:- 11-9-2002 – Work distribution amongst various sections of CBEC Circular No. 661/52/2002-CX, dated 11-9-2002 F. No. 137/8/2001-CX.4 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Distribution of work amongst various sections of the CBEC It has been observed that though there is a clear cut distribution of work between the various Sections of the Board, the Commissioners do not follow these guidelines and matters relating to one Section are referred to another Section thereby causing confusion and delay. This is particularly so in respect of TRU. Since TRU is flooded with a number of references on technical matters from the Commissioners, they are not able to devote adequate time and resources to their assigned items of work. 2 .I am, therefore, directed to enclose herewith the detailed distribution of work amongst the various Technical Sections of the Board. This distri
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roducts 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 Ch
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ments; 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 Centr
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lt; sulphur; clay and stone; plastering materials; lime and cement. 25 (d) Ores, slag and ash. 26 (e) Mineral fuels, mineral oils and products of their distillation; bituminous substances; Mineral waxes. 27 (f) Inorganic chemicals; organic or inorganic compounds of precious metals, or rare earth metals of radio active elements or isotopes. 28 (g) Organic chemicals. 29 (h) Pharmaceutical products 30 (i) Fertilizers. 31 (j) Tanning and dying extracts, tanning and their derivatives; dyes; paints and varnishes, putty, fillers and other mastics; inks. 32 (k) Essential oils and resinoids; perfumery, cosmetics. 33 (l) Soap, organic surface-active agents washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, dental waxes and dental preparations with a basis of plaster. 34 (m) Albuminoidal substances; modified starches; glues; enzymes. 35 (n) Explosives; pyrotechnic products; matches; p
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1955. 7. All complaints, representations and Parliament Question relating to the above. Section Officer Under Secretary Director (CX.3 & 9) Member (CX) Sh. S.K. Gandhi Sh. S.L. Meena Sh. A. K. Singh Tel : 3092534 Tel : 3092351 Tel : 3097931 Tel : 3094788 I.Com : 291 I.C. 365 I.Com : 274 I.Com : 262 3. CX-4 Section List of Subject :- I. Tariff Classification in respect of the following Tariff items :- No. Items Chapter 1. Pulp of wood or of other fibrous cellulosic materials; waste and scrap of paper or paperboard 47 2. Paper and paperboard; articles of paper pulp or of paperboard 48 3. Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plants. 49 4. Footwear, gaiters and the parts of such articles. 64 5. Head-gear and parts thereof. 65 6. Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding crops parts thereof. 66 7. Artificial flowers; articles of human hair. 67 8. Articles of stone, plaster, cement, asbes
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f; railway or Tramway track fixtures and fittings and parts thereof; mechanical traffic Signalling equipment of all kinds 86 26. Vehicles other than railway or tramway rolling-stocks, and parts and accessories thereof. 87 27. Aircraft; spacecrafts and parts thereof. 88 28. Ships, boats and floating structures. 89 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. Section Officer Under Secretary Director (CX.4) Mem
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Questions relating to the above items of work. Section Officer Under Secretary Director (CX.6) Member (CX) Sh. R.K. Bhoria Sh. M.G. Thamizh Valavan Sh. S.M. Bhatnagar Sh. A.K. Singh Tel : 3092843 Tel : 3092829 Tel : 3093874 Tel : 3094788 I.Com : 346 I.Com : 208 I.Com : 227 I.Com : 262 6. CX-7 Section (located in JeevanDeepBuilding) List of subject :- 1. Draft Audit Paras/Audit Paras on Central Excise. 2. C & AG Reports on Central Excise. 3. Public Accounts Committee Reports and Tours on Central Excise. 4. Financial sanction of expenses on tours of PAC relating to Central Excise Paras. 5. Coordination with Monitoring Cell for Central Excise paras. 6. Policy relating to what files or records are to be made available to C&AG/CERA. Under Secretary Director (CX.7) Commissioner (PAC) Member (CX) Sh. Sandeep Puri Sh. Ram Tirath V.K. Sharma Sh. A.K. Singh Tel : 3360813 Tel : 3360581 Tel : 3341072 Tel : 3094788 I.Com 253 I.Com : 205 I.C. 202 I.Com : 262 7. CX-8 Section List of subject
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r; 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. Senior Analyst Under Secretary Director Jt. Secretary Member (L&J) Sh. Sampath K.S. Sharma Ameeta Suri Lakhinder Singh Mahendra Prasad Tel. 3093164 3092643 3092349 3092747 3094828 I.C. 239 353 224 335 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 Advis
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ll 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. Section Officer Under Secretary Director Member (CX) Sh. Sunil Garg Sh. R.K. Kirtania Sh. S.L. Meena Sh. A.K. Singh Tel : 3094162 Tel : 3093476 Tel : 3094793 Tel : 3094788 I.Com : 249 I.Com : 217 I.Com : 274 I.Com : 262 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 notific
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ating to the above items of work. Under Secretary Director/D.S. J.S. (TRU) Chairman/Member (Budget) Amitabh Sh. Kumar Sh. Sanjeev Sachdeva Sh. Gautam Ray Sh. M.K. Zutshi Tel : 3093075 Tel : 3092236 Tel : 3092687 Tel : 3092849 I.Com 343 I.Com : 295 I.Com : 360 I.C. 355 Suresh Sh. Kumar Shri Alok Shukla Tel : 3094806 Tel : 3092753 I.Com 340 I.Com : 349 Sh. Ataur Rehman Shri Gautam Bhattacharya Tel : 3094693 Tel : 3092634 I.Com 340 I.Com : 386 Sh. S.M. Tata Dr. Vijay P. Goel Tele : 3093075 Tel : 3093361 I.Com : 261 I.Com : 245 Sh. G.D. Lohani Tel : 3094819 I.Com : 397 Sh. Vivek Prasad Tel : 3093075 I.Com : 340 Sh. Aman Kumar Singh Tel : 3094693 I.Com : 340 Sh. D.K. Pandey Tel : 3094973 I.Com : 344 Ms. Kanchana V. Ghosh Tel : 3094973 I.Com : 344 11. Customs-III Section List of subjects :- 1. Monitoring the performance of the field formations of Customs: Review of Monthly Technical Reports and revenue trends; Arrears of Customs duty; performance in the identified key areas
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10. Arrears of Customs duty. 11. Co-ordination of work on behalf of the Customs Wing (compilations of statements of pending VIP references, Parliamentary Assurances, implementation of Annual Action Plan, other periodical returns, reports of various Committees). 12. Co-ordination and monitoring of work relating to complaints/grievances from the trade citing specific instances (other than general issues) 13. Co-ordination of work regarding Estimates Committee and other Committees of Parliament, their study tours and the related work. 14. Reports and returns regarding Trade Statistics. 15. All miscellaneous matters concerning Customs that concern more than only one particular Section. 16. Parliament Questions relating to the above items of work and Parliament Question requiring information from two or more sections in Customs wing. Section Officer Under Secretary Director (Customs) Member (Cus/EP) Sh. N. Acharya Sh. D.S. Garbyal Sh. P.K. Mohanty Dr. U.K. Sen Tel. No. 3093147 Tel. No. 309
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omplex, ICDs/CFSs/Post Offices etc. 14. Customs privileges and exemption for (a) the President of India and the Governors of States; (b) Diplomatic Corps. (c) UN and Specialised Agencies like UNDP, UNICEF, FAO etc. (d) League of Arab States Mission and Palestine Liberation Organization (PLO), Afro-Asian Rural Reconstruction Organisation, US AID Mission and Ford Foundation. (e) Foreign Experts coming under Bilateral Technical Cooperation Agreements with Government of India. (f) Agencies Co-ordinating grant of aid on behalf of foreign countries (such as OECF, Japan; GTZ, Germany; CIDA, Canada etc. (g) I.F.S. Officers and other category of officers on deputation to foreign Governments. 15. Sale /Disposal of duty free goods/ cars by privileged persons. 16. Matters concerning Customs and Central Excise Advisory Council. 17. Customs Advisory Committee and Port Advisory Committee. 18. The work relating to meetings of various Standing Committees, such as, = High Powered Committee on Reduction
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ixation of tariff values 3. Fixation of Exchange rates for foreign currencies. 4. Parliament Questions relating to the above items of work. Section Officer Under Secretary Director Member (Cus/EP) R.P. Singh N.J. Kumaresh S.K. Sinha Dr. U.K. Sen 3093380 3092417 I.C. 361 229 290 207 14. Customs – VI List of Subjects :- 1. Supreme Court cases pertaining to Customs. 2. Baggage Rules, Transfer of Residence Rules, Tourist Baggage Rules. 3. Customs facilities and protocol for VIPs at International Airports. 4. Customs procedures for clearance of passengers at Airports. 5. Integrity Management at the Airports – Handling complaints against the staff and officers of Customs posted at the international Airports. 6. Policy relating to import of gold and silver, import of fire arms, etc. 7. Customs House Agents Licensing Regulations. 8. Port Trust Act, Arms Act, Antiquities Act and other allied Acts. 9. Write off/abandonment of claims with regard to irrecoverable duties and penalties and fines. 10
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connected with aforesaid items. Section Officer Under Secretary Director Member (Cus/EP) Prem Lata Kaushik N.K. Sinha(OSD) S.K. Sinha Dr. U.K. Sen Tel. : 3360473 3360473 3093380 3092417 I.C. 239 230 290 207 16. Customs Tariff Unit List of Subject :- 1. Classification of goods imported and exported for the purpose of assessment to duty, interpretation of exemption notifications, and issue of Tariff Advices and instructions relating thereto. 2. Customs Tariff and any Legislative and other preparatory work relating to its updating. 3. Conference of Commissioners of Customs on Tariffs and Allied matters. 4. Legislative work relating to administration and levy of anti-dumping, counter vailing and Safeguard duties; all WTO matters relating to these subjects. 5. Work relating to Harmonised Systems Committee of WCO. 6. Project Imports. 7. Parliament Questions, Draft Audit Paragraphs, Audit Reports and Public Accounts Committee Reports relating to excess/ short levy of customs duty arising out
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g to enforcement aspects of Intellectual Property Rights (IPRs), particularly with regard to border measures. S.T.O.(FTT) Director (Customs) Member (Cus/EP) C.P. Goyal Sh. P.K. Mohanty Dr. U.K. Sen Tel. No. 3093859 Tel. No. 3093908 Tel. No. 3092417 I.Com. 362 I.Com. 275 I.Com. 207 18. Drawback Directorate (located in Jeevan Deep Building) List of Subject :- 1. All matters concerning Drawback under the Customs Act, 1962. 2. Duty exemption against Advance Licences, DEPB (Duty Entitlement Passbook Scheme), Special Imprest Licences (Deemed export), capital goods export promotion licences (EPCG), DFRC (Duty Free Replenishment Certificate). 3. Issue of exemption notifications relating to the above schemes. 4. Coordination with Ministry of Commerce regarding the above schemes. 5. Drawback u/s 74 of the Customs Act. 6. Parliament Question, Draft Audit Paras, PAC matters, Returns, Statistics, Reports, Miscellaneous items on the above Subjects. Under Secretary Director Joint Secretary Member (Cu
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of briefs for various conferences/meeting on anti-smuggling. 8. Policy and Analysis on the disposal of confiscated goods. 9. Analysis of monthly reports (Master Reports) received from various Commissionerates. 10. Examination of offering of comments for various important matters such as creation of Special Courts for the trial and economic offences, delegation of Customs Powers to Police Officers etc. 11. Analysis and Evaluation of anti-smuggling measures in the context of the intelligence and the preventive arrangements. 12. To deal with reference regarding anti-smuggling matters received from other Section/Department/Ministers. 13. Purchase of boats, launches, X-ray machines and other anti-smuggling equipments. 14. Supply of arms ammunition. 15. Supply replacement of vehicles and equipments. 16. Framing of reward policy (for Customs, Central Excise and Narcotics cases). 17. References on allotment of confiscated weapons. 18. References/representations relating to rewards on the Custo
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Court and presence of responsible officers at the time of hearing in the Supreme Court. 7. Follow up action where judgments of CEGAT are accepted. 8. Issue of implemental or other instructions. 9. Initiating remedial action, legislative or otherwise. 10. Monitoring of the work of Departmental Representative posted in Tribunal. 11. Concept of unjust enrichment in the matter of refund of Central Excise and Customs duties and related matters. 12. Settlement of disputes between one Govt. department and another and one Govt. department and public sector undertaking.(COD matters) Section Officer Under Secy. Director (Review) Jt. Secy. Member (L&J) Ramphal Sungita Sharma Nisha Malhotra Mahendra Prasad Tel : 3092498 3092656 3094028 3092262 3094828 I.C. 760 759 294 319 335 21. International Customs Division (ICD) List of Subject :- 1. Work relating to the World Customs Organisation including WCO Region for Asia and Pacific (Work relating to Harmonised System Committee of WCO dealing with ta
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